Shri Punam Gopalbhai Gadhvi, Ahmedabad v. The Dy.CIT.,Cent.Cir.1(2),, Ahmedabad

ITA 1143/AHD/2010 | 2000-2001
Pronouncement Date: 09-09-2010 | Result: Dismissed

Appeal Details

RSA Number 114320514 RSA 2010
Bench Ahmedabad
Appeal Number ITA 1143/AHD/2010
Duration Of Justice 4 month(s) 26 day(s)
Appellant Shri Punam Gopalbhai Gadhvi, Ahmedabad
Respondent The Dy.CIT.,Cent.Cir.1(2),, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 09-09-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 09-09-2010
Date Of Final Hearing 09-09-2010
Next Hearing Date 09-09-2010
Assessment Year 2000-2001
Appeal Filed On 13-04-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH SMC AHMEDABAD BEFORE SHRI MAHAVIR SINGH JUDICIAL MEMBER ITA NO.1143/AHD/2010 ASSESSMENT YEAR: 2000-01 DATE OF HEARING:9.9.10 DRAFTED: 13.9. 10 SHRI PUNAM GOPALBHAI GADHVI OPP. GANGAMAIYA SOCIETY MOHANLAL MISTRYS BUNGALOW AHMEDABAD-380008 PAN NO.ADYPG0660M V/S . DCIT CENTRAL CIRCLE- 1(2) AHMEDABAD (APPELLANT) .. (RESPONDENT) APPELLANT BY :- NONE RESPONDENT BY:- SHRI S.K. JHA SR-DR O R D E R THIS APPEAL BY ASSESSEE IS ARISING OUT OF THE ORDE R OF COMMISSIONER OF INCOME-TAX (APPEALS)-XVIII AHMEDABAD IN APPEAL NO. CIT(A)-XVIII/144/03-04 DATED 17-03-2004. THE ASSESSMENT WAS FRAMED BY DCIT CENTR AL CIRCLE-1(2) AHMEDABAD U/S.143(3) OF THE INCOME-TAX ACT 1961 (HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 31-03-2003 FOR ASSESSMENT YEAR 2000-01. 2. AT THE OUTSET IT IS NOTICED THAT APPEAL FILED B Y ASSESSEE IS DELAYED BY SIX YEARS AND CIT(A)S ORDER IS DATED 17-03-2004. AS PE R ASSESSEE THE ASSESSING OFFICER HAS GIVEN THE APPEAL EFFECT ON OR BEFORE 31 -03-2004 AND IN THE ABSENCE OF ANY DATE OF COMMUNICATION OF ORDER APPEAL AGAINST I N COLUMN NO.9 DESPITE OPPORTUNITY BEING GIVEN TO THE ASSESSEE IT IS PRES UMED THAT ASSESSEE HAS ASKED FOR ASSESSING OFFICER TO GIVE APPEAL EFFECT TO ORDER ON 31-03-2004 AND BEFORE THAT DATE ITA NO.1143/AHD/2010 A.Y. 2000-01 SH. PUNAM G GADHVI V. DCIT CC-1(2) ABD PAGE 2 THE ORDER OF CIT(A) WAS RECEIVED BY THE ASSESSEE. T HE ASSESSEE SUBMITTED THE FOLLOWING REASONS IN HIS APPLICATION:- I THE APPLICANT/APPELLANT IS SUBMITTED THAT THE LE ARNED CIT APPEAL HAS BEEN FILED BY THE APPLICANT FOR THE ASSESSMENT YEAR 2001 -02 BEFORE THE CIT APPEAL AND AFTER CONDUCTING THE APPEAL BY THE LEARNED CIT APPEAL HAS ALLOWED THE APPLICANT APPEAL AND QUASH THE ORDER OF THE LEARNED ITO 12(3) WHO HAS PASSED ORDER ON 31/03/2004 THEREFORE CONSIDERING TH IS ASPECT OF THE CASE AND SIMILAR SITUATED CASE OF THE APPLICANT IS DESERVED TO BE ALLOWED IN THE INTEREST OF JUSTICE. THE LOOKING AFTER THE SMALL NUMBERS OF THE BUSINESS AND NON AVAILABILITY OF MY ACCOUNTANT WHO WAS HANDING \MY ALL BOOKS OF ACCO UNTS AND HE WENT TO ABROAD FOR LAST FIVE YEARS WITHOUT INTIMATING TO AP PELLANT AND THEREFORE THE PRESENT APPEAL IS NOT PREFERRED BY THE ASSESSEES BE CAUSE I HAVE NOT AWARE ABOUT THE SAME AND NOR THE ACCOUNTANT HAS INFORMED ABOUT THE ORDER OF CIT APPEAL TO ME AND HENCE I HAVE NO KNOWLEDGE THAT AGA INST THE ORDER OF CIT APPEAL THERE IS NO APPEAL HAS BEEN PREFERRED BY THE APPELLANT OTHERWISE I COULD HAVE BEEN PREFERRED THE SAME IN TIME BEFORE T HE HOBLE ITAT IN THIS FACT AND CIRCUMSTANCES OF THE CASE THE HONBLE ITAT MAY ALLOW THE DELAY CONDONE APPLICATION OF APPLICANT AND HEARD THE MAIN APPEAL ON MERIT. IF THE DELAY CONDONE APPLICATION IS NOT ALLOW BY THIS HONBLE IT AT THAN GRATED PREJUDICE WILL CAUSE TO THE APPLICANT AND BECAUSE OF THE REAS ON THE MAIN APPEAL WILL NOT BE HEARD AND THEREFORE END OF JUSTICE WOULD NOT BE MEET AND THEREFORE THE HONBLE HIGH COURT OF GUJARAT AND HONBLE APEX COUR T HAS ALLOWED THE DELAY CONDONE APPLICATIONS IN NUMBERS OF CASES AND THEREF ORE CONSIDERING THIS ASPECT IN THE CASE THE DELAY MAY BE CONDONE IN THE LARGE INTEREST OF THE CASE AND HEARD THE MAIN APPEAL ON THE MERIT IN THE PRINC IPLE OF NATURAL JUSTICE. IN SUPPORT OF THE DELAY CONDONE APPLICATION HEREWITH I SUBMITTING THE COPY OF JUDGEMENT OF HON;BLE SUPREME COURT OF INDIAN PASSE D IN STATE OF UP VERSUS HEERA N GURNANI AND OTHERS REPORTED IN 2004 13 SC 5 82 FOR YOUR READY REFERENCE AND PERUSAL. IN VIEW OF THE ABOVE SUBMISSION THE APPLICANT IS PR AYING TO THIS HONBLE ITAT TO ALLOW THE DELAY CAUSED INFILLING THE APPEAL AND CONDONE THE DELAY IN THE INTEREST OF JUSTICE. ON THE OTHER HAND LD. SR-DR SHRI S.K. JHA STATED THAT THERE IS NO REASONABLE CAUSE STATED BY ASSESSEE EXCEPT THAT ACCOUNTANT LEF T ABROAD THAT DOES NOT MEAN THAT ASSESSEE WAS NOT AWARE ABOUT ORDER PASSED BY C IT(A). FROM THE ABOVE REASON STATED ACCORDING TO LD. SR-DR ASSESSEE WAS VERY M UCH AWARE ABOUT THE APPELLATE ORDER PASSED AND HE HAS RECEIVED THE APPELLATE ORDE R ON OR BEFORE 31-03-2004. 3. AFTER HEARING THE LD. SR-DR THAT ASSESSEE HAS NO T ADDUCED ANY REASONABLE CAUSE FOR THE LONG DELAY OF SIX YEARS FOR APPEAL FI LED BEFORE TRIBUNAL ON 13-04-2010 ITA NO.1143/AHD/2010 A.Y. 2000-01 SH. PUNAM G GADHVI V. DCIT CC-1(2) ABD PAGE 3 WHICH IS ALMOST FOR SIX YEARS OF DELAY. EVEN THE AS SESSEE COULD NOT MAKE OUT PRIMA FACIE CASE AS IS NOTED FROM THE FOLLOWING GROUNDS R AISED BEFORE THE TRIBUNAL:- 1. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS ) HAS ERRED IN PASSING AN EXPARTE ORDER DISMISSING THE APPEAL WITHOUT THE SAME IS ILLEGAL AND BAD IN LAW. 2. THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) HAS ERRED IN CONFIRMING THE FOLLOWING DISALLOWANCES MADE BY THE ASSESSING O FFICER:- 3. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN CONFIRMING THE ADDITION OF RS.50 000/-MADE BY THE A SSESSING OFFICER U/S.68 OF THE ACT FOR THE ALLEGED UNSECURED LOAN NOT EXPLAINE D. 4. THE APPELLANT CRAVES LEAVE TO ADD ALTER AMEND OR MODIFY ANY OF THE GROUNDS OF APPEAL ON OR BEFORE THE DATE OF HEARING. ON THE OTHER HAND I FIND FROM THE ASSESSMENT ORDER THAT NO SUCH ADDITION U/S.68 OF THE ACT WAS MADE BY ASSESSING OFFICER AND IN THE AB SENCE OF ANYTHING I FEEL THAT EVEN GROUND RAISED IS NOT EMANATING OUT OF THE ORDE R OF CIT(A). ACCORDINGLY I DISMISS THE APPEAL UN-ADMITTED AS I DO NOT SEE ANY REASON TO CONDONE THE DELAY. ACCORDINGLY ASSESSEES APPEAL IS DISMISSED AS UN-A DMITTED. 4. IN THE RESULT ASSESSEES APPEAL IS DISMISSED AS UN ADMITTED. ORDER PRONOUNCED IN OPEN COURT ON 09/09/2010 SD/- (MAHAVIR SIN GH) (JUDICIAL MEMBER) AHMEDABAD DATED : 09/09/2010 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)-XVIII AHMEDABAD 4. THE CIT CONCERNS. 5. THE DR ITAT AHMEDABAD 6. GUARD FILE. BY ORDER /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT AHMEDABAD