Rupashree Das, Bhubaneswar v. ITO, Bhubaneswar

ITA 182/CTK/2014 | 2006-2007
Pronouncement Date: 05-10-2016 | Result: Allowed

Appeal Details

RSA Number 18222114 RSA 2014
Bench Cuttack
Appeal Number ITA 182/CTK/2014
Duration Of Justice 2 year(s) 4 month(s) 15 day(s)
Appellant Rupashree Das, Bhubaneswar
Respondent ITO, Bhubaneswar
Appeal Type Income Tax Appeal
Pronouncement Date 05-10-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 05-10-2016
Date Of Final Hearing 05-10-2016
Next Hearing Date 05-10-2016
Assessment Year 2006-2007
Appeal Filed On 20-05-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK SMC BENCH CUTTACK BEFORE SHRI N. S SAINI ACCOUNTANT MEMBER ITA NO. 182/CTK/2014 ASSESSMENT YEAR : 2006 - 07 RUPASHREE DAS PLOT NO.22 MADHUSUDAN NAGAR BHUBANESWAR. VS. ITO WARD - 1(1) BHUBANESWAR. PAN/GIR NO. AD;[D 3110 E (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI P.C.SETHI REVENUE BY : SHRI SUVENDU DUTTA DR DATE OF HEARING : 05 /10/ 2016 DATE OF PRONOUNCEMENT : 05 /10/ 2016 O R D E R THIS I S AN APPEAL FILED BY THE ASSESSEE AGA INST THE ORDER OF CIT(A) - BERHAMPUR DATED 21.2.2014 FOR THE ASSESSMENT YEAR 2006 - 07. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: 1. THAT THE LEARNED CIT (A) HAS COMMITTED SERIOUS ERROR IN NOT CONDONING THE DELAY AND DISMISSED THE APPE AL FILED BY THE APPELLANT AND FOR WHICH THE DELAY IS LIABLE TO BE CONDONED BY THE HON'BLE ITAT. 2. THAT THE LEARNED CIT (A) HAS COMMITTED SERIOUS ERROR IN NOT QUASHING THE ORDER WHICH IS PASSED ON A NOTICE U/S 143(2) OF THE INCOME - TAX ACT 1961 (HERE INAFTER REFERRED AS 'THE ACT') BASING UPON THE EXTRANEOUS REASONS AND WITHOUT APPLICATION OF MIND. 2 ITA NO. 182/CTK/2014 ASSESSMENT YEAR : 2006 - 07 3. THAT THE LEARNED CIT (A) HAS COMMITTED SERIOUS ERROR IN NOT DELETING THE DISALLOWANCES OF EXPENSES MADE IN THE ORDER U/S 143(3) OF THE ACT ON ESTIMA TE BASIS. 4. THAT THE LEARNED CIT (A) HAS COMMITTED SERIOUS ERROR IN NOT DELETING THE DISALLOWANCES OF EXPENSES ON ESTIMATE BASIS IN CONSEQUENCE TO ORDER U/S 263 READ WITH SECTION143(3) OF THE ACT. 5. THAT THE LEARNED CIT (A) HAS COMMITTED SERI OUS ERROR IN NOT DELETING THE DISALLOWANCES OF THE EXPENSES ON ESTIMATE BASIS TO THE BEST JUDGMENT BY THE LEARNED ASSESSING OFFICER WITHOUT INVOKING SECTION 145(3) OF THE ACT. 6. THAT THE LD CIT (A) HAS COMMITTED SERIOUS ERROR IN NOT DELETING THE DISALLOW ANCE OF EXPENSES UNDER THE HEAD SALARY AND WAGES AMOUNTING TO RS. 4 88 047/ - WHICH IS EXCESSIVE UNREASONABLE AND FOR WHICH SAME IS LIABLE TO BE DELETED. 7. THAT THE LEARNED CIT (A) HAS COMMITTED SERIOUS ERROR IN NOT DELETING THE DISALLOWANCES UNDE R THE HEAD CONVEYANCE REIMBURSEMENT AMOUNTING TO RS. 85 402/ - WHICH IS EXCESSIVE UNREASONABLE. 8. THAT THE LEARNED CIT (A) HAS COMMITTED SERIOUS ERROR IN NOT DELETING THE ADDITION OF RS. 14 074/ - WHICH HAS BEEN DONE WITHOUT APPLICATION OF MIND AND FOR WHICH SAME IS LIABLE TO BE DELETED. 9. THAT THE APPELLANT MAY ADD ALTER AMEND MODIFY OR WITHDRAW ANY OF THE GROUNDS AT THE TIME OF HEARING OF THE MATTER WITH THE LEAVE OF THE HON'BLE TRIBUNAL. 3. AT THE TIME OF HEARING LD A.R. OF THE ASSE SSEE SUBMITTED THAT THE LD CIT(A) HAS NOT CONDONED THE DELAY IN FILING THE APPEAL BEFORE HIM WHICH WAS BARRED BY LIMITATION BY 7 DAYS AND DISMISSED THE APPEAL OF THE ASSESSEE. HE SUBMITTED THAT THE ORDER OF ASSESSMENT WAS SERVED ON THE FATHER - IN - LAW OF T HE ASSESSEE ON 31.12.2011 WHO IS MORE THAN 80 YEARS OLD. DURING THE PERIOD FROM 28.12.2011 TO 27.2.2012 THE ASSESSEE WAS OUT OF STATION AND HAD GONE TO BANGALORE TO TAKE CARE OF THE NEWLY BORN MALE CHILD OF HER NEPHEW. THEREFORE THE APPEAL COULD NOT B E FILED BY THE ASSESSEE IN TIME. HE THEREFORE PRAYED THAT THE DELAY MAY BE CONDONED AND THE MATTER BE RESTORED BACK TO THE FILE OF THE LD CIT(A) FOR ADJUDICATING THE SAME ON MERIT. ON THE OTHER HAND LD D.R. SUPPORTED THE ORDER OF THE LD CIT (A). 3 ITA NO. 182/CTK/2014 ASSESSMENT YEAR : 2006 - 07 4. AF TER HEARING THE RIVAL SUBMISSIONS AND PERUSING THE MATERIAL ON RECORD I AM OF THE CONSIDERED VIEW THAT IN THE INTEREST OF SUBSTANTIAL JUSTICE THE DELAY IN FILING OF THE APPEAL BEFORE THE LD CIT(A) BY 7 DAYS BY THE ASSESSEE SHOULD BE CONDONED AND THE MATT ER SHOULD BE HEARD ON MERIT BY THE LD CIT (A). I THEREFORE CONDONE THE DELAY IN FILING THE APPEAL BY THE ASSESSEE BEFORE THE LD CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF THE LD CIT(A) TO DECIDE THE APPEAL OF THE ASSESSEE ON MERITS AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO BOTH THE PARTIES. 5. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 05 /10/2016 IN THE PRESENCE OF PARTIES. SD/ - ( N. S SAINI) A CCOUNTANT MEMBER CUTTACK; DATED 05 /10 /2016 B.K.PARIDA SPS COPY OF THE ORDER FORWARDED TO : BY ORDER ASST.REGISTRAR ITAT CUTTACK 1. THE APPELLANT : RUPASHREE DAS PLOT NO.22 MADHUSUDAN NAGAR BHUBANESWAR 2. THE RESPONDENT :ITO WARD - 1(1) BHUBANESWAR. 3. THE CIT(A) B ERHAMPUR 4. CIT BHUBANESWAR 5. DR ITAT CUTTACK 6. GUARD FILE. //TRUE COPY//