Commissioner Tiruvarur Municipality, Thiruvarur v. ITO, Kumbakonam

ITA 1575/CHNY/2011 | 2005-2006
Pronouncement Date: 21-02-2012 | Result: Allowed

Appeal Details

RSA Number 157521714 RSA 2011
Assessee PAN CHETO4110B
Bench Chennai
Appeal Number ITA 1575/CHNY/2011
Duration Of Justice 5 month(s)
Appellant Commissioner Tiruvarur Municipality, Thiruvarur
Respondent ITO, Kumbakonam
Appeal Type Income Tax Appeal
Pronouncement Date 21-02-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 21-02-2012
Date Of Final Hearing 21-02-2012
Next Hearing Date 21-02-2012
Assessment Year 2005-2006
Appeal Filed On 20-09-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH A CHENNAI BEFORE SHRI N.S. SAINI AM AND SHRI GEORGE MATHAN J.M. I.T.A. NO. 1 575 TO 1 578 /MDS/2 0 11 [ASSESSMENT YEARS 2005-06 TO 2008-09] THE COMMISSIONER THIRUVARUR MUNICIPALITY THIRUVARUR PAN NO: CHETO 4110 B VS THE INCOME - TAX OFFICER TDS WARD THIRUVARUR (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S. SRIDHAR DEPARTMENT BY : SHRI SHAJI P. JACOB SR. DR DATE OF HEARING : 21.02.2012 DATE OF PRONOUNCEMENT : 21.02 .2012 O R D E R PER N.S. SAINI A.M. :- THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AG AINST THE CONSOLIDATED ORDER PASSED BY THE CIT(A) TIRUCHIRAPALLI DATED 17 .06.2011 FOR ASSESSMENT YEARS 2005-06 TO 2008-09. 2 2. THE LD. A.R. OF THE ASSESSEE SHRI S. SRIDHAR A RGUING GROUND NO. 2 OF THE APPEALS SUBMITTED THAT THE LD. CIT(A) TIRUCHIRAPAL LI HAD NOT RAISED THE ISSUE OF CONDONATION PRAYER FOR DELAY IN FILING THE APPEALS AT THE TIME OF HEARING AND THUS THE ASSESSEE WAS DENIED REASONABLE OPPORTUNIT Y TO JUSTIFY SUFFICIENT REASONS FOR THE 15 DAYS DELAY IN FILING THE APPEALS . HE FILED A LETTER DATED 17.2.2009 WHICH ACCORDING TO THE LD. A.R. WAS FIL ED BEFORE THE LD. CIT(A) GIVING THE REASONS FOR DELAY WHICH READS AS UNDER: THE ORDERS PASSED BY THE ITO TDS WARD KUMBAKONAM U/S 206C AND THE DEMAND NOTICES WERE SERVED ON THE APPELLANT ON 2.1.2009. APPEAL U/S 246A SHOULD HAVE BEEN FILED WITHIN 30 DAYS FROM THE DATE OF RECEIPT OF THE ORDER. THERE WAS UNEXPECTED DELAY IN COLLEC TING THE PARTICULARS REQUIRED FOR APPEAL FOR FOUR YEARS SINCE 2004-05. THE DELAY WAS DUE TO GENUINE REASONS. I WOULD REQUEST YOU TO KINDLY CON DONE THE DELAY AND ENTERTAIN THE APPEALS FILED RELATING TO 2005-06 TO 2008-09 FINANCIAL YEARS. 3. HE THEREFORE PRAYED THAT THE TRIBUNAL SHOULD C ONDONE THE DELAY AND RESTORE THE FILES BACK TO THE LD. CIT(A) FOR ALL TH E YEARS UNDER CONSIDERATION TO DECIDE THE APPEALS OF THE ASSESSEE ON MERITS. 4. THE LD. D.R. SHRI SHAJI P. JACOB DID NOT RAISE A NY OBJECTIONS TO THE ABOVE SUBMISSIONS OF THE ASSESSEE. 3 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD. WE FIND FROM THE ABOVE QUOTED LETTER THAT THE ASSESSEE WAS COLLECTING DETAILS FOR FILING THE APPEALS FOR FOUR YEARS WHICH CAUSED DELAY IN FILING THE APPEALS BEFORE THE LD. CIT(A). WE FIND THE EXPLANA TION OF THE ASSESSEE TO BE A PLAUSIBLE ONE KEEPING IN VIEW THAT THE ASSESSEE IS A GOVERNMENT DEPARTMENT AND THAT THE DELAY IS ONLY FOR 15 DAYS. FURTHER T HE HON'BLE SUPREME COURT IN THE CASE OF COLLECTOR LAND ACQUISITION VS. MST. KA TIJI [1987] 107 ITR 471 [SC] HAS HELD THAT WHEN SUBSTANTIAL JUSTICE AND TECHNICA L CONSIDERATIONS ARE PITTED AGAINST EACH OTHER THE CAUSE OF SUBSTANTIAL JUSTIC E DESERVES TO BE PREFERRED FOR THE OTHER SIDE CANNOT CLAIM TO HAVE A VESTED RI GHT IN INJUSTICE BEING DONE BECAUSE OF NON-DELIBERATE DELAY. WE FIND THAT THERE WAS REASONABLE CAUSE IN FILING THE APPEALS BEFORE THE LD. CIT(A) BELATEDLY BY THE ASSESSEE. WE THEREFORE CONDONE THE DELAY IN FILING THE APPEALS BEFORE THE LD. CIT(A). THE MATTER IS RESTORED BACK TO DECIDE THE APPEALS OF TH E ASSESSEE ON MERITS IN ALL THE ASSESSMENT YEARS UNDER CONSIDERATION AFTER ALLO WING REASONABLE AND PROPER OPPORTUNITY OF BEING HEARD TO BOTH THE PARTIES. GR OUND OF APPEAL OF THE ASSESSEE IS ALLOWED IN ALL THE YEARS UNDER APPEAL. 6. NO OTHER POINT WAS ARGUED OR PRESSED. 7. IN THE RESULT THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED. 4 ORDER PRONOUNCED IN THE OPEN COURT IMMEDIATELY AFT ER THE CONCLUSION OF HEARING ON 21 ST FEBRUARY 2012. SD/- SD/- ( GEORGE MATHAN ) (N.S. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI DATED THE 21 ST FEBRUARY 2011. VL COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE