Mohan Footcare (P) Ltd., New Delhi v. ITO, Ward- 5(4), New Delhi

ITA 4680/DEL/2017 | 2010-2011
Pronouncement Date: 29-11-2017 | Result: Allowed

Appeal Details

RSA Number 468020114 RSA 2017
Assessee PAN AADCM5761A
Bench Delhi
Appeal Number ITA 4680/DEL/2017
Duration Of Justice 4 month(s) 9 day(s)
Appellant Mohan Footcare (P) Ltd., New Delhi
Respondent ITO, Ward- 5(4), New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 29-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 29-11-2017
Assessment Year 2010-2011
Appeal Filed On 20-07-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI SMC BENCH NEW DELHI BEFORE SHRI B.P. JAIN ACCOUNTANT MEMBER ITA NO. 4680 /DEL/201 7 [A.Y. 20 10 - 11 ] M/S MOHAN FOOTCARE P. LTD VS. THE I.T. O T - 1/100 MANGOLPURI INDUSTRIAL AREA WARD 5( 4) PHASE I NEW DELHI NEW DELHI NEW DELHI PAN : A ADCM 5761 A [APPELLANT] [RESPONDENT] DATE OF HEARING : 2 8 . 1 1 .2017 DATE OF PRONOUNCEMENT : 29 . 1 1 .2017 ASSESSEE BY : SHRI GAUTAM JAIN ADV SHRI LALIT MOHAN C A REVENUE BY : SHRI ATIQ AHMED SR. DR ORDER THIS APPEAL OF THE ASSESSEE ARISES F ROM THE ORDER OF THE LD. CIT(A) - 37 NEW DELHI VIDE ORDER DA TED 21 .0 4 .201 7 FOR A.Y. 20 10 - 11 . 2. THE ASSESSEE HAS RAISED FOUR GROUNDS OF APPEAL WHICH READ AS UNDER: 1. THAT LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 37 NEW DELHI HAS GROSSLY ERRED BOTH IN LAW AND ON FACTS IN DISPOSING 2 ITA NO. 4680 /DEL/2017 OFF THE APPEAL EXPAR TEE WITHOUT GRANTING ANY FAIR AND PROPER OPPORTUNITY OF BEING HEARD TO THE APPELLANT COMPANY 2. THAT SINCE LETTER DATED 7.4.2017 WAS NOT SERVED UPON THE APPELLANT THEREFORE THERE WAS REASONABLE CAUSE FOR INABILITY OF THE APPELLANT TO CURE THE DELECT IN DEFICIENCY OF FILING FEES PAYABLE U/S 249(1)(III) OF THE ACT. 3. THAT FURTHERMORE ONCE AN APPEAL HAS BEEN FILED AND ACKNOWLEDGEMENT ISSUED WITHOUT ANY DEFECT; SUBSEQUENT DEFECT ALLEGEDLY FOUND CANNOT BE MADE A GROUND TO DISMISS THE APPEAL IN LIMINIE AND THAT TOO EXPARTEE MORE PARTICULARLY WHEN NO EFFORT WAS MADE TO REACH THE ASSESSEE THROUGH THE LEARNED ASSESSING OFFICER WHERE ASSESSEE IS REGULARLY ASSESSED TO TAX AND OVERLOOKING THE FACT ON THE PRECEDING DATES OF HEARING BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 19 NEW DELHI THE APPELLANT HAD DULY ATTENDED THE APPELLATE PROCEEDINGS AND FILED WRITTEN SUBMISSIONS AND PAPER BOOK WHICH WERE TAKEN ON RECORD AND NO DEFECT WAS THEN POINTED OUT TO THE APPELLANT COMPANY. 4. THAT THE LEARNED CO MMISSIONER OF INCOME TAX (APPEALS) HAS ALSO GROSSLY ERRED BOTH IN LAW AND ON FACTS IN HOLDING THAT APPEAL OF THE ASSESSEE IS NOT ADMITTED FOR LACK OF PAYMENT OF FEES AND ALSO DISMISSING THE APPEAL. IT IS THEREFORE PRAYED THAT IT BE HELD THAT CONCLUSION O F LEARNED COMMISSIONER OF INCOME TAX (APPEALS) THAT APPEAL IS NOT 3 ITA NO. 4680 /DEL/2017 ADMITTED FOR LACK OF PAYMENT OF FEES AND IS TO BE DISMISSED BE HELD TO BE INV ALID ARBITRARY AND UNTENABLE. IT IS FURTHER PRAYED THAT IT BE HELD THAT THERE WAS REASONABLE CAUSE FOR NOT CAUS ING APPEARANCE BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (A) AND AS SUCH ORDER DISPOSING OF THE APPEAL EX PARTE BE SET ASIDE AND APPEAL OF THE APPELLANT COMPANY BE ALLOWED AND IT BE FURTHER DIRECTED THE APPELLANT BE GRANTED OPPORTUNITY THE DEFECT IN FIL ING FEES AND APPEAL BE THEN TREATED AS VALID APPEAL. 4. FACTS OF THE CASE IN BRIEF AS EMANATING FROM THE ORDER OF THE LD. CIT(A) ARE THAT THE ASSESSEE HAS RAISED VARIED GROUNDS OF APPEAL WHICH ARE NOT REPRODUCED HEREIN AS THE BASIC ISSUE THAT ARISES IS WHETHER THE APPEAL CAN BE ADMITTED PER SE OR NOT AS APPELLANT ON EXAM INATION OF APPEAL FOLDERS REV EALED THAT HE HAS PAID A FEES WHICH IS IN CONTRAVENTION OF SEC 249( 1 )(III) OF THE INCOME - TAX ACT 1961 [HEREINAFTER REFERRED TO AS 'THE ACT' FOR SHORT]. TH E A DMITTANCE OF APPEAL HAS TO BE DECIDED AT THE THRESHOLD. THIS APPEAL LODGED WAS ASSIGNED BY COMPETENT AUTHORITY UNDER SECTION 120 OF THE I.T ACT 1961 TO THE OFFICE OF CIT(A) - 37 DELHI VIDE ITS ORDER NO. ADDL CIT/ (HQR.) (COORD) / CAP /RATIONA./CIT(A)/20 16 - 17/18338 D ATED 31.03.2017 & ENTERED AS 16/T - 19/2017 - 18 SUBSEQUENT TO TRANSFER IN ON 06/4/2017 TO THIS CHARGE. PERUSAL OF THE APPEAL FILES RECEIVED ON TRANSFER FROM 4 ITA NO. 4680 /DEL/2017 CIT(A) - 19 CHARGE ON 6/4/2017 INDICATED THAT THE APPELLANT HAD NOT FILED APPEAL FEES AS ENSHRINED IN SECTION 249(L)(III) OF THE ACT. THE APPELLANT HAD PAID APPEAL FEE S OF RS 250/ - VIDE PNB CHALLAN S R NO 01684 D A T ED 27/11/2014 AT C HANKAYPURI BRANCH(CIN - 0302275) . AS SUCH A LETTER DATED 7/4/2017 WAS ISSUED TO APPELLANT - ASSESSEE TO CURE THE D EFICIENCY AS STATED IN TERMS OF LETTERS DATED 7/4/2017 ISSUED BY THIS OFFICE. THE APPELLA NT HAS NOWHER E PRODUCED/ SUBMITTED ANY CHALLAN W.R.T IETTER D A T ED 7/4/2017 ISSUED TO APPELLANT WHICH IS IN CONTRAVENTION OF PROVISIONS OF SECTION 249(1)(III) OF THE AC T THOUGH THE LETTER DATED 7/4/2017 HAS BEEN DULY RECEIVED BY HIM AS PER SPEED POST TRACKING REPORT. IN VIEW OF THE ABOVE THE LD. CIT(A) DID NOT ADMIT THE APPEAL FOR LACK OF PAYMENT OF FEES. AGGRIEVED THE ASSESSEE IS IN APPEAL BEFORE ME. 5. I HAVE HEA RD THE RIVAL CONTENTIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD. THE MAIN ISSUE BEFORE ME IS THAT THE APPEAL WAS NOT ADMITTED SINCE THE ASSESSEE HAD NOT PAID FEES AS REQUIRED U/S 249(1)(III) OF THE INCOME - TAX ACT 1961 [HEREINAFTER REFERRED TO AS 'THE ACT' FOR SHORT]. THE LD. COUNSEL FOR THE ASSESSEE SHRI LALIT MOHAN APPEARING BEFORE ME POINTED OUT THAT THE FEES HAS ALREADY BEEN PAID AND HAS BEEN BROUGHT ON RECORD AND COPY OF RECEIPT HAS BEEN GIVEN TO 5 ITA NO. 4680 /DEL/2017 THE LD. DR. SINCE THERE IS NO GRIEVANCE LEFT WITH THE LD. CIT(A) ON ACCOUNT OF LESSER FEES PAID FOR ADMITTANCE OF APPEAL THE LD. CIT(A) IS ACCORDINGLY DIRECTED TO ADMIT THE APPEAL AND DECIDE THE ISSUE ON MERITS AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THUS THE GROUND S RAISE D BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 6 . IN THE RESULT THE APPEAL OF THE ASSESSEE IN ITA NO. 4680 /DEL/2017 IS ALLOWED FOR STATISTICAL PURPOSES . THE ORDER IS PRO NOUNCED IN THE OPEN COURT ON 29 . 1 1 .2017. SD/ - [B.P. JAIN] ACCOUNTANT MEMBER DATED: 29 TH NOVEMBER 2017 VL/ COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR 6 ITA NO. 4680 /DEL/2017 ASST. REGISTRAR ITAT NEW DELHI