PUSHPAVATI J RAO, MUMBAI v. ITO 23(1)(1),

ITA 4152/MUM/2014 | 2009-2010
Pronouncement Date: 31-07-2015 | Result: Allowed

Appeal Details

RSA Number 415219914 RSA 2014
Assessee PAN AADPR9553L
Bench Mumbai
Appeal Number ITA 4152/MUM/2014
Duration Of Justice 1 year(s) 1 month(s) 24 day(s)
Appellant PUSHPAVATI J RAO, MUMBAI
Respondent ITO 23(1)(1),
Appeal Type Income Tax Appeal
Pronouncement Date 31-07-2015
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 31-07-2015
Assessment Year 2009-2010
Appeal Filed On 06-06-2014
Judgment Text
PUSHPAVATI J RAO ITA 4152 /M/20 1 4 1 IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH MUMBAI . BEFORE SHRI D KARUNAKARA RAO ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA JUDICIAL MEMBER ITA NO. : 4152 /MUM/20 1 4 (ASSESSMENT YEAR S : 200 9 - 1 0 ) PUSHPAVATI J RAO 6 ZAVER APARTMENT ZAVER ROAD MULUND (WEST) MUMBAI 400 080 .: PAN : AA D P R 9 5 53 L VS IT O - 23 ( 1 ) (1) MUMBAI (APPELLANT) (RESPONDEN T) APPELLANT BY : MS SANJUKTA CHOUDHARY RESPONDENT BY : SHRI UDAYA BHASKAR JAKKE /DATE OF HEARING : 1 3 - 0 7 - 2015 / DATE OF PRONOUNCEMENT : 31 - 07 - 2015 ORDER PER AMIT SH UKLA J.M. : TH E AFORESAID APPEAL HA S BEEN FILED BY THE ASSESSEE AGAINST IMPUGNED ORDER DA T ED 31 .1 0 .2013 PASSED BY CIT(A) - 3 3 MUMBAI FOR THE QUANTUM OF ASSESSMENT PASSED U/S 143( 3 ) FOR THE ASSESSMENT YEAR 200 9 - 1 0 . 2. AT THE OUTSET THE APPEAL FILED BY T HE ASSESSEE IS BARRED BY LIMITATION BY 41 DAYS. ALONG WITH THE PETITION FOR CONDONATION OF DELAY THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT. THE MAIN REASON GIVEN IN THE SAID PETITION IS THAT THE ASSESSEE HAD LOST HER HUSBAND IN THE YEAR 2013 WHO WAS LOOKIN G AFTER THE ENTIRE LEGAL AND TAX MATTER OF THE ASSESSEE. SINCE THE ASSESSEE DID NOT HAD ANY CHARTERED ACCOUNTANT OR ADVOCATE TO ASSIST SHE WAS UNAWARE OF THE PROCEEDINGS BEFORE THE CIT(A). FURTHER SHE HERSELF HAD UNDERGONE KNEE - REPLACEMENT - OPERATION. UN DER THESE CIRCUMSTANCES THE APPEAL COULD NOT BE FILED IN TIME. PUSHPAVATI J RAO ITA 4152 /M/20 1 4 2 3. AFTER HEARING BOTH THE PARTIES WE CONDONE THE DELAY AS THERE WAS SUFFICIENT AND REASONABLE CAUSE FOR NOT FILING THE APPEAL IN TIME AND SINCE THE D ELA Y IS ONLY OF 41 DAYS AND THEREFORE T HE SAME IS CONDONED. 4. IN THE GROUNDS THE ASSESSEE HAS CHALLENGED MAINLY THE DISALLOWANCE ON VARIOUS EXPENSES DEBITED TO THE PROFIT & LOSS ACCOUNT. IN GROUND NO. 1 THE ASSESSEE HAS MANLY CHALLENGED THE PASSING OF EX - PARTE ORDER BY LD. CIT(A) AND HAD CO NTENDED THAT NOTICE OF HEARING COULD NOT BE SERVED UPON THE ASSESSEE. 5 . AFTER GOING THROUGH THE IMPUGNED ORDER WE FIND THAT THOUGH NOTICES WERE SENT TO THE ASSESSEE FROM THE OFFICE OF CIT (A) ON 31.07.2013 AND 26.03.2013 HOWEVER THE ASSESSEE COULD NOT A TTEND THE APPELLATE PROCEEDINGS. IN PARA 3 OF THE IMPUGNED ORDER THE LD. CIT(A) HAS OBSERVED THAT NOTICE SERVER COULD NOT SERVE THE NOTICE ON THE ASSESSEE. BEFORE US LD. COUNSEL SUBMITTED THAT NONE OF THE NOTICE SENT COULD BE RECEIVED BY THE ASSESSEE TH EREFORE IN THE INTEREST OF JUSTICE THE MATTER SHOULD BE RESTORE BACK TO THE FILE OF THE CIT(A). NOW THAT ASSESSEE HAS APPOINTED A COUNSEL FOR REPRESENTING HER CASE THEREFORE IN THE INTEREST OF JUSTICE WE FEEL THAT THIS MATTER SHOULD BE RESTORED BACK TO THE FILE OF THE CIT(A) TO DECIDE THE ISSUE AFRESH AND IN ACCORDANCE WITH THE PROVISIONS OF THE LAW AFTER GIVING DUE AND EFFECTIVE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE WILL ALSO ENSURE THAT PROPER INTIMATION ABOUT THE ADDRESS IS GIVEN AND APPEARANCE SHOULD BE MADE ON THE DATE FIXED FOR THE HEARING. ACCORDINGLY THE GROUNDS OF THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSE. 7. IN THE RESULT APPEAL OF ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPE N COURT ON 31 ST JU LY 2015. SD/ - SD/ - ( . ) ( ) ( D KARUNAKARA RAO ) ( AMIT SHUKLA ) ACCOUNTANT MEMBER JUDICIAL MEMBER PUSHPAVATI J RAO ITA 4152 /M/20 1 4 3 MUMBAI DATE: 31 ST JU LY 2015 / COPY TO: - 1 ) / THE APPELLANT. 2 ) / THE RESPONDENT. 3) THE CIT (A) - 3 3 MUMBAI 4 ) THE CIT 23 MUMBAI . 5 ) / THE D.R. E BENCH MUMBAI. 6 ) COPY TO GUARD FILE. / BY ORDER / / TRUE COPY / / / DY. / ASSTT. REGIS TRAR I.T.A.T. MUMBAI * . . *CHAVAN SR.PS