PIPLY TEXTILES & CHEMICALS P. LTD, MUMBAI v. ITO 9(2)(1), MUMBAI

ITA 3241/MUM/2010 | misc
Pronouncement Date: 26-07-2011 | Result: Allowed

Appeal Details

RSA Number 324119914 RSA 2010
Assessee PAN AADCP1114G
Bench Mumbai
Appeal Number ITA 3241/MUM/2010
Duration Of Justice 1 year(s) 3 month(s)
Appellant PIPLY TEXTILES & CHEMICALS P. LTD, MUMBAI
Respondent ITO 9(2)(1), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 26-07-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 26-07-2011
Date Of Final Hearing 26-07-2011
Next Hearing Date 26-07-2011
Assessment Year misc
Appeal Filed On 26-04-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH MUMBAI. BEFORE SHRI D. MANMOHAN VICE PRESIDENT AND SHRI PRAMOD KUMAR ACCOUNTANT MEMBER I.T.A NO.3241/ MUM/2010 ASSESSMENT YEAR: 2006-07 PIPLY TEXTILES & CHEMICALS P. LTD. .. APPELLAN T KAMLESH DAVE CAS 38/304 ANAND NAGAR VAKOLA POLICE STATION LANE SANTACRUZ (EAST) MUMBAI-400 055 PA NO.AADCP 1114G VS INCOME TAX OFFICER 9(2)(1) . RESPONDEN T AAYAKAR BHAVAN M.K. ROAD MUMBAI. APPEARANCES: VISHWAS MEHENDALE FOR THE APPELLANT G.P.TRIVEDI FOR THE RESPONDENT DATE OF HEARING : 26-07-2011 DATE OF PRONOUNCEMENT: 26-07-2011 O R D E R PER PRAMOD KUMAR: 1. BY WAY OF THIS APPEAL THE ASSESSEE HAS CALLED I NTO QUESTION CORRECTNESS OF CIT(A)S ORDER DATED 25 TH JANUARY 2010 IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT 1961 FOR THE ASSESS MENT YEAR 2006-07 ON THE FOLLOWING GROUNDS: I .T.A NO.3241/ MUM/2010 ASSESSMENT YEAR: 2006-07 2 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW THE CIT(A) ERRED IN NOT PROVIDING ADEQUATE OPPORTUNITY TO THE APPELLANTS BEFORE DISMISSING THE APPEAL. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AND IN LAW THE CIT(A) ERRED IN NOT CONDONING THE DELAY IN FILING THE APPE AL. 2. TO ADJUDICATE ON THIS APPEAL ONLY A FEW MATERIA L FACTS NEEDS TO BE TAKEN NOTE OF. THE ASSESSEE IS MANUFACTURER OF SYNTHETIC ENAM EL PAINTS PRIMERS THINNERS AND ALL KIND OF INTERIOR AND EXTERIOR PAINTS. AGGRIEVE D BY INTER ALIA DISALLOWANCE OF DEDUCTION CLAIMED BY THE ASSESSEE UNDER SECTION 10A /80IB ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE THE CIT(A). THE APPEAL WAS TIME BARRED BY 15 DAYS AND THE ASSESSEE HAD DULY FILED PETITION SEEKING CONDONATIO N OF DELAY. HOWEVER WHEN THE MATTER WAS FIXED FOR HEARING ON 26.11.2009 THE NOT ICE CAME BACK UNSERVED WITH THE POSTAL REMARK LEFT. A FRESH NOTICE THEREFORE W AS ISSUED TO THE AUTHORIZED REPRESENTATIVE FIXING THE HEARING ON 15.12.2009. THE AUTHORIZED REPRESENTATIVE INFORMED THE CIT(A) THAT THE ASSESSEE HAS CLOSED DO WN THE OFFICE AND REQUESTED THAT THE MATTER BE FIXED FOR HEARING SOMETIME IN JANUARY 2010. ACCORDINGLY THE MATTER WAS ADJOURNED FOR HEARING ON 12.1.2010. THE CIT(A) OBSERVED THAT NONE APPEARED BEFORE HIM ON 12.1.2010 AND IT IS THEREFORE CLEAR T HAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IT WAS IN THIS BACKGROUND THAT THE CIT(A) CAME TO THE CONCLUSION THAT I HAVE NO GROUND TO HOLD THAT THE APPELLANT HAD REASONABLE CAUSE FOR THE DELAY IN PRESENTING THE APPEAL. THE CIT(A) T HEREFORE DECLINED TO CONDONE THE DELAY AND DISMISSED THE APPEAL EXPARTE. THE ASSESSEE IS NOT SATISFIED AND IS IN APPEAL BEFORE US. 3. LEARNED COUNSEL FOR THE ASSESSEE INVITES OUR ATT ENTION TO AUTHORIZED REPRESENTATIVES LETTER DATED 13.1.2010 ADDRESSED T O THE CIT(A) DULY ACKNOWLEDGED BY HIS OFFICE WHEREIN IT WAS SUBMITTED THAT THE ASSE SSEE HAD SUFFERED HUGE FINANCIAL LOSS AND THEIR WORKING HAS PRACTICALLY COME TO STAN DSTILL AND THEREFORE APPELLANT MAY BE GIVEN SOME MORE TIME SO THAT NECESSARY DETAILS C AN BE OBTAINED FROM THE ASSESSEE. IT WAS ALSO POINTED OUT THAT WHILE THE IMPUGNED ORD ER WAS PASSED ON 25.1.2010 THE REQUEST LETTER SEEKING ADJOURNMENT WAS FILED IN CIT (A)S OFFICE ON 13.1.2010. IT I .T.A NO.3241/ MUM/2010 ASSESSMENT YEAR: 2006-07 3 CANNOT THEREFORE BE SAID THAT THE ASSESSEE DID NO T MAKE ANY REQUEST FOR ADJOURNMENT AND IGNORED THE HEARING SCHEDULE BEFORE THE CIT(A). LEARNED COUNSEL ALSO INVITES OUR ATTENTION TO THE AFFIDAVIT DATED 2 0.7.2011 WHICH INTER ALIA STATES THAT THE PERSON WHO WAS SUPPOSED TO GO TO INCOME TA X OFFICE TO SEEK ADJOURNMENT ON 12.1.2010 WAS HOSPITALIZED DUE TO SUDDEN ILLNESS AN D LATER EXPIRED. IT IS SUBMITTED THAT IT WAS DUE TO THIS UNAVOIDABLE CIRCUMSTANCES T HAT THE ASSESSEE COULD NOT ATTEND THE HEARING BEFORE THE CIT(A). LEARNED COUNSEL PRA YS THAT THE MATTER BE RESTORED TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GIVE ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE AND UNDERTAKES THAT IN THE EVENT OF OPPORT UNITY BEING SO GIVEN THE ASSESSEE WILL FULLY COOPERATE IN EXPEDITIOUS DISPOSAL OF APP EAL. 4. LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITS THAT HE HAS NO OBJECTION THE MATTER BEING RESTORED TO THE FILE OF THE CIT(A) FOR ADJUDICATION DENOVO ON MERITS INCLUDING ON THE MERITS OF CONDONATION OF DELAY FIL ED BY THE ASSESSEE. 5. IN VIEW OF THE ABOVE DISCUSSIONS AND BEARING IN MIND THE ENTIRETY OF THE CASE WE ARE OF THE CONSIDERED VIEW THAT THE MATTER DESER VES TO BE REMITTED TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GIVE ONE MORE OPPORT UNITY OF HEARING TO THE ASSESSEE AND ADJUDICATE ON MERITS ON THE PETITION SEEKING CO NDONATION OF DELAY AND ALSO AS NECESSARY ON THE GRIEVANCES RAISED BY THE ASSESSEE IN HIS APPEAL. WE THEREFORE REMIT THE MATTER BACK TO THE FILE OF THE CIT(A) AS PER ABOVE DIRECTION. 6. IN THE RESULT APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 26 TH JULY 2011 SD/- (D. MANMOHAN) VICE PRESIDENT SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER MUMBAI DATED 26 TH JULY 2011 PARIDA I .T.A NO.3241/ MUM/2010 ASSESSMENT YEAR: 2006-07 4 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS) 20 MUMBAI 4. COMMISSIONER OF INCOME TAX 9 MUMBAI 5. DEPARTMENTAL REPRESENTATIVE BENCH C MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR ITAT MUMBAI I .T.A NO.3241/ MUM/2010 ASSESSMENT YEAR: 2006-07 5