Sh. Kamal Deen Shekh, Chamba v. ACIT, Palampur

ITA 1003/CHANDI/2016 | 2007-2008
Pronouncement Date: 26-10-2016 | Result: Allowed

Appeal Details

RSA Number 100321514 RSA 2016
Assessee PAN AFCPS8811A
Bench Chandigarh
Appeal Number ITA 1003/CHANDI/2016
Duration Of Justice 1 month(s) 6 day(s)
Appellant Sh. Kamal Deen Shekh, Chamba
Respondent ACIT, Palampur
Appeal Type Income Tax Appeal
Pronouncement Date 26-10-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 26-10-2016
Assessment Year 2007-2008
Appeal Filed On 20-09-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH CHANDIGARH BEFORE SHRI BHAVNESH SAINI JUDICIAL MEMBER ITA NO. 1003/CHD/2016 ASSESSMENT YEAR: 2007-08 SHRI KAMAL DEEN SHEKH VS THE ACIT GOVT. CONTRACTOR CIRCLE-PALAMPUR VPO CHOWARI DISTT. KANGRA(HP). DISTT. CHAMBA (HP). PAN: AFCPS8811A (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI P.N.ARORA RESPONDENT BY : SHRI MANJIT SINGH DR DATE OF HEARING : 24.10.2016 DATE OF PRONOUNCEMENT : 26.10.2016 O R D E R THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST T HE ORDER OF LD. CIT(APPEALS) PALAMPUR DATED 28.07.2016 FOR ASSESSMENT YEAR 2007-08. 2. THE ASSESSEE CHALLENGED THE ORDER UNDER SECTION 154 OF THE ACT AND ADDITION OF RS. 3 76 202/- BEFORE LD . CIT(APPEALS). THE WRITTEN SUBMISSION OF THE ASSESS EE ON MERIT HAS ALSO BEEN REPRODUCED IN THE IMPUGNED ORDE R. THE LD. CIT(APPEALS) INSTEAD OF CONSIDERING THE SUBMISSIONS OF THE ASSESSEE FOUND THAT APPEAL OF TH E ASSESSEE IS LATE BY 26 DAYS. SINCE NO APPLICATION FOR 2 CONDONATION OF DELAY HAS BEEN FILED THEREFORE APPE AL OF THE ASSESSEE HAS BEEN DISMISSED. 3. THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT THE APPEAL WAS FIXED FOR HEARING ON 08.07.2016 AND ASSE SSEE WAS NEVER GIVEN OPPORTUNITY OR INFORMATION TO FILE APPLICATION FOR CONDONATION OF DELAY. HE HAS SUBMI TTED THAT IMPUGNED ORDER AGAINST WHICH APPEAL WAS FILED WAS RECEIVED ON 08.09.2011 AND APPEAL WAS INSTITUTED ON 24.10.2011 THEREFORE IT WAS NOT TIME BARRED BY 26 DAYS. HE HAS THEREFORE SUBMITTED THAT MATTER MAY BE REM ANDED TO THE LD. CIT(APPEALS) TO GIVE OPPORTUNITY TO THE ASSESSEE TO FILE APPLICATION FOR CONDONATION OF DELAY. ON T HE OTHER HAND LD. DR RELIED UPON IMPUGNED ORDER. 4. AFTER CONSIDERING RIVAL SUBMISSIONS I AM OF THE VIEW MATTER REQUIRES RE-CONSIDERATION AT THE LEVEL OF TH E LD. CIT(APPEALS). THE LD. CIT(APPEALS) NOTED THE FACTS OF THE CASE AND WRITTEN SUBMISSION OF THE ASSESSEE IN THE IMPUGNED ORDER BUT DID NOT PASS ANY ORDER ON MERIT. HE HAS HELD THAT APPEAL IS TIME BARRED BY 26 DAYS AND IN ABSENCE OF APPLICATION FOR CONDONATION OF DELAY AP PEAL WAS DISMISSED. THERE IS NO FACT MENTIONED IN THE IMPUG NED ORDER IF ANY OPPORTUNITY WAS GIVEN TO THE ASSESSEE TO FILE APPLICATION FOR CONDONATION OF DELAY IN THIS REGARD . FURTHER THERE APPEARS JUSTIFICATION IN THE CONTENT ION OF LD. COUNSEL FOR THE ASSESSEE THAT APPEAL BEFORE LD. CIT (APPEALS) WAS NOT TIME BARRED BY 26 DAYS. THE LD. CIT(APPEAL S) BEFORE CONSIDERING THE APPEAL TO BE TIME BARRED SHO ULD 3 HAVE GIVEN SUFFICIENT OPPORTUNITY TO THE ASSESSEE T O EXPLAIN THE TIME BARRING MATTER AND SHOULD HAVE GIVEN OPPOR TUNITY TO THE ASSESSEE TO FILE APPLICATION FOR CONDONATION OF DELAY IN THIS REGARD. THE ORDER OF THE LD. CIT(APPEALS) THEREFORE VITIATE DUE TO THESE REASONS. 5. I THEREFORE SET ASIDE THE ORDERS OF THE LD. CIT(APPEALS) AND RESTORE THE MATTER IN ISSUE TO THE FILE OF LD. CIT(APPEALS) WITH DIRECTION TO RE-DECIDE APPEAL OF THE ASSESSEE BY GIVING OPPORTUNITY TO THE ASSESSEE TO F ILE APPLICATION FOR CONDONATION OF DELAY. THE LD. CIT( APPEALS) SHALL DECIDE THE APPEAL OF THE ASSESSEE IN ACCORDAN CE WITH LAW BY GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED : 26 TH OCTOBER 2016. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT DR ASSISTANT REGISTRAR ITAT CHANDIGARH