Ms. P.Divya, CHENNAI v. ACIT, CHENNAI

ITA 1704/CHNY/2010 | 2006-2007
Pronouncement Date: 06-09-2011 | Result: Allowed

Appeal Details

RSA Number 170421714 RSA 2010
Assessee PAN AAFPD3976R
Bench Chennai
Appeal Number ITA 1704/CHNY/2010
Duration Of Justice 10 month(s) 25 day(s)
Appellant Ms. P.Divya, CHENNAI
Respondent ACIT, CHENNAI
Appeal Type Income Tax Appeal
Pronouncement Date 06-09-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 06-09-2011
Date Of Final Hearing 06-09-2011
Next Hearing Date 06-09-2011
Assessment Year 2006-2007
Appeal Filed On 12-10-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH CHENNAI BEFORE DR. O.K. NARAYANAN VICE-PRESIDENT AND SHRI HARI OM MARATHA JUDICIAL MEMBER I.T.A.NO. 1704/MDS/2010 (ASSESSMENT YEAR : 2006-07) MS. P. DIVYA NO.54 KASTHURI RANGAN ROAD ALWARPET CHENNAI 28. PAN AAFPD 3976 R VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX INTERNATIONAL TAXATION CHENNAI 34. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI T.N.PRAKASH JCIT DATE OF HEARING : 6 TH SEPTEMBER 2011 DATE OF PRONOUNCEMENT : 6 TH SEPTEMBER 2011 O R D E R PER DR. O.K. NARAYANAN VICE-PRESIDENT THIS APPEAL IS FILED BY THE ASSESSEE. THE RELEVANT ASSESSMENT YEAR IS 2006-07. THE APPEAL IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-I V AT CHENNAI DATED 16.4.2010 AND ARISES OUT OF THE PENAL TY ORDER PASSED UNDER SEC.271(1)(C) OF THE INCOME-TAX ACT 1 961. ITA 1704/10 :- 2 -: 2. WHEN THE MATTER WAS CALLED ON FOR HEARING NOBOD Y WAS PRESENT FOR THE ASSESSEE. WE HEARD SHRI T.N.PRAKAS H THE LEARNED JOINT COMMISSIONER OF INCOME-TAX APPEARING FOR THE REVENUE. THE COMMISSIONER OF INCOME-TAX (APPEALS) HAS DISMISSED THE APPEAL IN LIMINE ON THE GROUND OF LIM ITATION FOR THE REASON THAT THERE WAS A DELAY OF 15 DAYS IN FILING THE FIRST APPEAL BEFORE HIM. THE ASSESSEE HAD EXPLAINED BEFORE THE COMMISSIONER OF INCOME-TAX (APPEALS) THAT THE DELAY WAS CAUSED BECAUSE OF DISLOCATION OF THE COURIER SERVICE THROU GH WHICH THE DOCUMENTS WERE TRANSMITTED TO THE ASSESSEE AND HER AUDITORS. THE ASSESSEE IS A NON-RESIDENT. BUT THIS EXPLANATI ON WAS NOT ACCEPTABLE TO THE COMMISSIONER OF INCOME-TAX (APPEA LS). 3. WE CONSIDERED THE MATTER. THE ASSESSEE HAS EXPL AINED REASONABLY THE CAUSES OF DELAY IN FILING THE APPEAL BEFORE THE COMMISSIONER OF INCOME-TAX (APPEALS). MOREOVER TH E DELAY IS NOMINAL THAT OF 15 DAYS. IN THE INTERESTS OF JUST ICE WE FIND THAT THE COMMISSIONER OF INCOME-TAX (APPEALS) OUGHT TO H AVE CONDONED THE DELAY AND DECIDED THE MATTER ON ITS ME RITS. 4. IN THE FACTS AND CIRCUMSTANCES OF THE CASE WE S ET ASIDE THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS) A ND REMIT ITA 1704/10 :- 3 -: BACK THE FILE ON THE ROLLS OF THE COMMISSIONER OF I NCOME-TAX (APPEALS) WITH A DIRECTION TO CONDONE THE DELAY AND DISPOSE OF THE APPEAL ON MERIT. 5. IN RESULT THIS APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON TUESDAY THE 6 TH OF SEPTEMBER 2011 AT CHENNAI. SD/- SD/- (HARI OM MARATHA) (DR.O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI DATED THE 6 TH SEPTEMBER 2011 MPO* COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR