Sajawat, Prop. Deepak M. Shah,, v. The Income tax Officer,,

ITA 4484/AHD/2003 | 2000-2001
Pronouncement Date: 09-04-2010 | Result: Allowed

Appeal Details

RSA Number 448420514 RSA 2003
Bench Ahmedabad
Appeal Number ITA 4484/AHD/2003
Duration Of Justice 6 year(s) 3 month(s) 16 day(s)
Appellant Sajawat, Prop. Deepak M. Shah,,
Respondent The Income tax Officer,,
Appeal Type Income Tax Appeal
Pronouncement Date 09-04-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 09-04-2010
Date Of Final Hearing 22-03-2010
Next Hearing Date 22-03-2010
Assessment Year 2000-2001
Appeal Filed On 23-12-2003
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C AHMEDABAD BEFORE SHRI N.S.SAINI ACCOUNTANT MEMBER AND SHRI MAHAVIR SINGH JUDICIAL MEMBER ITA NO.4484/AHD/2003 ASSESSMENT YEAR: 2000-01 DATE OF HEARING:24.3.10 DRAFTED:24.3.10 SAJAWT PROP. DEEPAK M SHAH SILVER COIL COPLEX OPP. AWABAI HIGH SCHOOL HALAR ROAD VALSAD PAN NO.AAB4D3082N V/S . INCOME TAX OFFICER WARD-1 VALSAD (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI K.N. BHATT AR RESPONDENT BY:- SHRI M.C. PANDIT SR-DR O R D E R PER MAHAVIR SINGH JUDICIAL MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS)-VALSAD IN APPEAL NO. CAS-VLS/3 2/02-03 DATED 17-11-2003. THE ASSESSMENT WAS FRAMED BY THE ITO WARD-1 VALSAD U/S.143(3) OF THE INCOME- TAX ACT 1961 (HEREINAFTER REFERRED TO AS THE ACT ) VIDE HIS ORDER DATED 30-09-2002 FOR ASSESSMENT YEAR 2000-01. 2. THE ONLY ISSUE IN THIS APPEAL OF THE ASSESSEE IS AGAINST THE ORDER OF CIT(A) IN NOT CONSIDERING THE CONDONATION OF DELAY OF 80 DAYS . AT THE OUTSET LD. COUNSEL FOR THE ASSESSEE STATED THAT THE ASSESSMENT ORDER WAS R ECEIVED ON 01-11-2002 AND THE ASSESSEE FILED APPLICATION U/S.154 OF THE ACT FOR R ECTIFICATION OF THE ASSESSMENT ORDER ON 20-11-2002. THE RECTIFICATION APPLICATION WAS DI SPOSED OF VIDE ORDER DATED 05-12- 2002 SERVED ON 06-12-2002 REJECTING THE CLAIM OF TH E ASSESSEE. THE APPEAL AGAINST REJECTION OF APPLICATION WAS PREFERRED BEFORE CIT( A) ON 31-12-2002 AND SIMULTANEOUSLY THE ASSESSEE ALSO FILED APPEAL AGAIN ST THE ASSESSMENT ORDER U/S.143(3) OF THE ACT CHALLENGING VARIOUS ADDITIONS ON 19-02-2003. THIS APPEAL WAS TO HAVE BEEN FILED ON OR BEFORE 30-11-2002 AND THIS DELAYED BY 80 DAYS AND FINALLY ITA NO.4484/AHD/2003 A.Y. 2000-01 SAJAWAT PROP. DEEPAK SHAH V. ITO WD-1 VLS PAGE 2 THE APPEAL WAS FILED ON 19-02-2003. LD. COUNSEL FO R THE ASSESSEE STATED THAT BEFORE CIT(A) HE HAS CITED VARIOUS REASONS THAT THE ASSES SEES FATHER WAS SERIOUSLY ILL AND WAS HOSPITALIZED FOR A LONG TIME AND SAME PREVENTED THE ASSESSEE FOR FILING OF APPEAL IN TIME. THE ASSESSEE HAS TAKEN CORRECTIVE M EASURES FOR FILING OF THIS APPEAL AGAINST REJECTION OF APPLICATION U/S.154 OF THE ACT AND HE WAS UNDER BONA FIDE BELIEF THAT HE WILL FILE THE APPEAL AFTER HIS FATHER WILL BE DISCHARGED FROM HOSPITAL. LD. COUNSEL FOR THE ASSESSEE STATED THAT THE CIT(A) HAS NOT PROPERLY EXAMINED THE FACTS OF THE CASE AND ALSO NOT VERIFIED THE FACTS THAT TH E FATHER OF ASSESSEE WAS ADMITTED IN HOSPITAL AND THE RELEVANT CERTIFICATES ISSUED BY DR . KANTI N PATEL M.D. AS WELL AS DR. INDRAVADAN R PATEL MBBS. WHEN THIS WAS CONFRONTED TO THE LD. SR-DR SHRI M.C. PANDIT FAIRLY STATED THAT THE CONDONATION OF DELAY CAN BE EXAMINED BY THE CIT(A) AFRESH. ACCORDINGLY WE SET ASIDE THIS ISSUE TO TH E FILE OF CIT(A) AND DIRECT HIM TO EXAMINE THE ISSUE AFTER PROVIDING REASONABLE OPPORT UNITY OF BEING HEARD TO THE ASSESSEE AND DECIDE WHETHER THIS IS A FIT CASE FO R CONDONATION OR NOT. IN CASE THE CIT(A) CONDONE THE DELAY THEN HE WILL DECIDE THE I SSUE ON MERITS ALSO. ACCORDINGLY THIS ISSUE OF ASSESSEES APPEAL IS ALLOWED FOR STAT ISTICAL PURPOSES AS INDICATED ABOVE. 3. IN THE RESULT ASSESSEES APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 09/04/2010 SD/- SD/- (N.S.SAINI) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD DATED : 09/04/2010 *DKP COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)- VLS 4. THE CIT CONCERNS. 5. THE DR ITAT AHMEDABAD 6. GUARD FILE. BY ORDER /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT AHMEDABAD