Varroc Engineering Pvt. Ltd., Aurangabad v. ACIT Cir.1,, Aurangabad

ITA 1165/PUN/2009 | 2005-2006
Pronouncement Date: 25-03-2011 | Result: Allowed

Appeal Details

RSA Number 116524514 RSA 2009
Assessee PAN AAACV2420J
Bench Pune
Appeal Number ITA 1165/PUN/2009
Duration Of Justice 1 year(s) 6 month(s) 3 day(s)
Appellant Varroc Engineering Pvt. Ltd., Aurangabad
Respondent ACIT Cir.1,, Aurangabad
Appeal Type Income Tax Appeal
Pronouncement Date 25-03-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 25-03-2011
Date Of Final Hearing 23-03-2011
Next Hearing Date 23-03-2011
Assessment Year 2005-2006
Appeal Filed On 22-09-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV JUDICIAL MEMBER AND SHRI D. KARUNAKARA RAO ACCOUNTANT MEMBER I.T.A. NO. 1165/PN/2009: A.Y. 2005-06 VARROC ENGINEERING PVT. LTD. E-4 MIDC WALUJ AURANGABAD 431 136 PAN AAACV 2420 J APPELLANT VS. ASSTT. CIT CIR. 1 AURANGABAD RESPONDENT APPELLANT BY: SHRI ABHAY AVCHAT RESPONDENT BY: SHRI HEMANTKUMAR LEUVA ORDER PER SHAILENDRA KUMAR YADAV JM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(A) AURANGABAD DATED 19-6-2009 FOR A.Y. 2005-06 ON VARIOUS ARGUMENTATIVE GROUNDS. 2. THE MAIN CONTENTION OF THE ASSESSEE IS THAT THE CIT(A) HAS NOT GIVEN PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. IN FACT THE DELAY IN FILING THE APPEAL W AS NOT CONDONED BY THE CIT(A). THE STAND OF THE ASSESSEE IS THAT DURING THE COURSE OF APPELLATE PROCEEDINGS IT WAS FOUND THAT THE APPEAL WAS FILED BELATEDLY. ACCORDING TO THE ASSESSEE THE PETITION FOR CONDONATION OF DELAY WAS FILED ALONG WITH FORM NO. 35 IN WHICH IT WAS MENTIONED TH AT THE DELAY IN FILING THE APPEAL WAS CAUSED DUE TO THE AS SESSEE PAGE 2 OF 3 ITA NO.1165/PN/2009 VARROC ENGG. PVT. LTD. A.Y. 2005-06 I.E. MANAGING DIRECTOR OF THE COMPANY BEING NOT AVA ILABLE AT THE RELEVANT POINT OF TIME. HENCE THE APPEAL CO ULD NOT BE FILED WITHIN THE STIPULATED TIME. THIS EXPLANAT ION OF THE ASSESSEE DID NOT FIND FAVOUR WITH THE CIT(A). THE APPEAL WAS TO BE FILED ON OR BEFORE 14-1-2008. HOWEVER T HE SAME WAS FILED ON 21-1-2008 BECAUSE THE CONCERNED MANAGI NG DIRECTOR WAS NOT AVAILABLE AT THE RELEVANT POINT OF TIME. THE GROUND WITH REGARDS TO CONDONATION OF DELAY HAS BEEN RAISED BY WAY OF AN ADDITIONAL GROUND BEFORE US. T HE GROUND BEING LEGAL IN NATURE IT CAN BE RAISED AT A NY STAGE BY WAY OF ARGUMENT AS WELL. ACCORDING TO US THE A SSESSEE WAS PRESENTED BY A REASONABLE CAUSE IN FILING THE A PPEAL IN TIME AND THE ASSESSEE SHOULD NOT BE SUFFERED FOR MI NOR DEFECT LIKE A SMALL DELAY IN FILING THE APPEAL ONC E THE ASSESSEE HAS GIVEN REASONABLE EXPLANATION FOR THE S AME. SO IN THE INTEREST OF NATURAL JUSTICE WE SET ASIDE TH E ORDER OF THE CIT(A) AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO DECIDE THE SAME AS PER FACT AND LAW AFTER PROVID ING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. SINCE WE ARE RESTORING THE MATTER TO THE FILE OF THE CIT(A) ON A PRELIMINARY ISSUE WE ARE REFRAINED FROM COMMENTING ON THE MERITS OF THE ISSUE AT HAND. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. PAGE 3 OF 3 ITA NO.1165/PN/2009 VARROC ENGG. PVT. LTD. A.Y. 2005-06 DECISION PRONOUNCED IN THE OPEN COURT ON 25 TH MARCH 2011. SD/- SD/- (D. KARUNAKARA RAO) ACCOUNTANT MEMBER (SHAILENDRA KUMAR YADAV) JUDICIAL MEMBER PUNE DATED THE 25 TH MARCH 2011 ANKAM COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT- (A) AURANGABAD 4. THE CIT- AURANGABAD 5. THE D.R B BENCH PUNE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE