M/s. Shaan Seeds (P) Ltd, New Delhi v. ITO, New Delhi

ITA 4543/DEL/2009 | 2006-2007
Pronouncement Date: 08-07-2010 | Result: Allowed

Appeal Details

RSA Number 454320114 RSA 2009
Assessee PAN AAGCS8463G
Bench Delhi
Appeal Number ITA 4543/DEL/2009
Duration Of Justice 7 month(s) 6 day(s)
Appellant M/s. Shaan Seeds (P) Ltd, New Delhi
Respondent ITO, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 08-07-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted G
Tribunal Order Date 08-07-2010
Date Of Final Hearing 06-07-2010
Next Hearing Date 06-07-2010
Assessment Year 2006-2007
Appeal Filed On 02-12-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G BEFORE SHRI G.E.VEERABHADRAPPA VICE PRESIDENT AND SHRI A.D.JAIN JUDICIAL MEMBER ITA NO. 4543/DEL/2009 ASSTT.YEAR: 2006-07 M/S SHAAN SEEDS (P) LTD. VS INCOME-TAX OFFICER A1/84 CHANAKYA PLACE WARD 8(4) OPPOSITE JANAKPURI C-1 BLOCK NEW DELHI. JANAKPURI NEW DELHI-110059. PAN: AAGCS8463G. (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI RAJESH JAIN CA RESPONDENT BY: SH.RP.SINGH SR.D.R. O R D E R PER VEERABHADRAPPA VP THIS APPEAL OF THE ASSESSEE ARISES OUT OF THE ORDER DATED 22.10.2009 OF THE CIT (APPEALS)-XI FOR THE ASSESSMENT YEAR 2006-0 7. 2. IN THIS APPEAL THE ASSESSEE IS MAINLY AGGRIEVED BY THE DISMISSAL OF THE APPEAL OF THE ASSESSEE IN QUANTUM PROCEEDINGS ON TH E GROUND THAT THERE WAS DELAY IN FILING THE APPEAL. THE SUBMISSION OF THE A SSESSEE IS THAT THE ASSESSEE CONDUCTED THE INSPECTION OF THE FILE. ALTHOUGH THE ORDERS WERE MADE BY THE A.O ON 23.12.2008 THE ORDER WAS NEVER SERVED UPON THE ASSESSEE; IN FACT THE RECORD OF THE DEPARTMENT SHOWS THAT THEY WERE RETURNED BAC K TO THE DEPARTMENT BY THE POSTAL AUTHORITIES. THE ASSESSEE THEREAFTER APPLIED FOR THE CERTIFIED COPY WHICH CAME TO BE ISSUED TO HIM ON 11.08.2009 AND THE APPE AL WAS FILED WITHIN TIME BEFORE THE CIT (APPEALS). ACCORDING TO THE ASSESSEE THERE IS NO DELAY IN FILING THE APPEAL AND THE CIT(APPEALS) WAS NOT JUSTIFIED I N DISMISSING THE APPEAL ON THE GROUND THAT THERE IS DELAY IN FILING THE APPEAL. ITA NO.4543/DEL/2009 2 3. THE LEARNED D.R ON THE OTHER HAND STRONGLY SUPPO RTED THE IMPUGNED ORDERS. WE HAVE GONE THROUGH THE RECORDS AND ARE UN ABLE TO AGREE WITH THE VIEW TAKEN BY THE CIT(APPEALS). THE ASSESSEE HAS CLAIMED THE DATE OF SERVICE AS 11.08.2009 IN FORM NO. 35 WHICH IS DULY VERIFIED BY THE ASSESSEE AND IF THE CIT(A) COMES TO A VIEW THAT THIS IS NOT THE CORRECT DATE PROPER COURSE WOULD HAVE BEEN TO VERIFY THE RECORDS OF THE A.O AND FIND OUT THE DATE BY HIMSELF AND PUT IT ACROSS BEFORE THE ASSESSEE THAT THERE IS DEL AY WITH REFERENCE TO THE PROOF OF AVAILABLE ON THE RECORDS OF THE A.O. THE ASSESSEE H AS CONDUCTED THE INSPECTION AND FOUND THAT THE DISPUTED ASSESSMENT ORDER WAS RE TURNED BACK BY THE POSTAL AUTHORITIES. IN THE LIGHT OF THIS INFORMATION WE C ANNOT UPHOLD THE ORDER OF THE CIT(A). WE THEREFORE ADMIT THE APPEAL AND RESTORE THE MATTER BACK TO THE FILE OF THE CIT(APPEALS) AND DIRECT HIM TO DECIDE THE SAME ON MERITS. 4. IN THE RESULT THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. PRONOUNCED IN OPEN COURT DURING THE COURSE OF HEARI NG ON 08.07.2010. SD/- SD/- (A.D.JAIN) (G.E.VEERABHADRAPPA) JUDICIAL MEMBER VICE PRESIDENT DATED: JULY 08 2010 DRS COPY OF THE ORDER FORWARDED TO: 1. M/S SHAAN SEEDS P.LTD. A1/84 CHANAKYA PLACE O PPOSITE JANAKPURI C1 BLOCK JANAKPURI NEW DELHI-110059. 2. ITO WARD 8(4) NEW DELHI. 3. CIT 4. CIT(A)XI NEW DELHI. 5. DR ASSTT.REGISTRAR ITAT