Shri Satbir Singh Sadana, Mohali v. ITO, W-5(2), Chandigarh

ITA 980/CHANDI/2019 | 2009-2010
Pronouncement Date: 28-05-2021 | Result: Allowed

Appeal Details

RSA Number 98021514 RSA 2019
Assessee PAN AQQPS6702H
Bench Chandigarh
Appeal Number ITA 980/CHANDI/2019
Duration Of Justice 1 year(s) 10 month(s) 24 day(s)
Appellant Shri Satbir Singh Sadana, Mohali
Respondent ITO, W-5(2), Chandigarh
Appeal Type Income Tax Appeal
Pronouncement Date 28-05-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 28-05-2021
Date Of Final Hearing 11-05-2021
Next Hearing Date 11-05-2021
Last Hearing Date 05-05-2020
First Hearing Date 23-12-2020
Assessment Year 2009-2010
Appeal Filed On 04-07-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH SMC CHANDIGARH !' # BEFORE: SMT. DIVA SINGH JM ./ ITA NO. 980/CHD/2019 / ASSESSMENT YEAR : 2009-10 SHRI SATBIR SINGH SADANA # 4511-B SECTOR 70 MOHALI. VS THE ITO WARD 5(2) CHANDIGARH. ./ PAN NO: AQQPS6702H / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI VIKRANT KACKRIA # ! ' / REVENUE BY : SHRI ASHOK KHANNA ADDL. CIT $ % ! &/ DATE OF HEARING : 11.05.2021 '()* ! &/ D ATE OF PRONOUNCEMENT : 28.05.2021 HEARING CONDUCTED VIA WEBEX $%/ ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 28.07.2017 OF CIT(A) -II GURGAON PERTAINING TO 2009-10 ASSESSMENT YEAR. 2. HOWEVER BEFORE ADDRESSING THE SPECIFIC GRIEVANCE OF THE ASSESSEE IT IS RELEVANT TO FIRST ADDRESS THE DELAY OF 640 DAYS POI NTED OUT BY THE REGISTRY IN THE FILING OF THE PRESENT APPEAL. ITA-980/CHD/2019 A.Y. 2009-10 PAGE 2 OF 6 3. ADDRESSING THE DELAY LD. AR INVITED ATTENTION T O THE APPLICATION ADDRESSING THE DELAY MOVED BY THE ASSESSEE. IT WAS FURTHER SUBMITTED THAT THE APPLICATION HAS BEEN SUPPORTED BY THE AFFIDAVIT OF THE ASSESSEE. RELYING THEREON IT WAS SUBMITTED THAT THE ASSESSEE REMAINED UNAWARE OF THE FIXATION OF THE APPEAL ITSELF BEFORE THE LD CIT(A) AS AFTER FIL ING THE APPEAL THROUGH A COUNSEL THE ASSESSEE DID EVERYTHING WITHIN HIS POWER TO FAC ILITATE A HEARING .REFERRING TO THE IMPUGNED ORDER ITSELF IT WAS SUBMITTED THAT IT WOULD SHOW THAT THE ASSESSEE REMAINED UNREPRESENTED BEFORE THE LD CIT(A ) ALSO AS A RESULT AN EX PARTE ORDER WAS PASSED .COLUMN NO.4 OF PAGE ONE OF THE IMPUGNED ORDER IT WAS SUBMITTED WOULD SHOW THAT THE ADDRESS FOR COMMUNICA TION AVAILABLE WAS OF THE COUNSEL. THUS IT WAS HIS SUBMISSION THAT THE COPY O F THE ORDER POSSIBLY SENT BY THE DEPARTMENT TO THE COUNSEL REMAINED WITH THE COU NSEL AS THE ASSESSEE WAS NEVER INFORMED. THE ASSESSEE CONSEQUENTLY REMAINED IN IGNORANCE. IT WAS SUBMITTED THAT ONLY AT THE PENALTY STAGE THE ASSESS EE BECAME AWARE OF THIS FACT AND MADE EFFORTS TO OBTAIN A COPY OF THE ORDER. HEN CE IN THESE PECULIAR FACTS IT WAS HIS PRAYER THAT THE DELAY BE CONDONED. 4. THE LD.SR.DR ON A PERUSAL OF THE IMPUGNED ORDER WHICH CLEARLY SHOWED THAT THE ADDRESS AVAILABLE WAS OF A COUNSEL DID NOT DISPUTE THE FACTS STATED ON AN AFFIDAVIT AND DID NOT OPPOSE THE PRAYER FOR COND ONATION OF DELAY. 5. I HAVE HEARD THE SUBMISSIONS AND PERUSED THE MAT ERIAL AVAILABLE ON RECORD. IN THE FACTS OF THE PRESENT CASE IT IS SEEN THAT THE ASSESSEE HAVING ITA-980/CHD/2019 A.Y. 2009-10 PAGE 3 OF 6 ENGAGED A COUNSEL TO REPRESENT HIM BEFORE THE APPEL LATE AUTHORITY DISCHARGED HIS ONUS .THE RECORD SHOWS THAT THE COUNSEL FOR SOM E REASON DID NOT PARTICIPATE IN THE PROCEEDINGS BEFORE THE FIRST APP ELLATE AUTHORITY. IT IS ALSO EVIDENT THAT THE ADDRESS AVAILABLE TO THE FIRST APP ELLATE AUTHORITY WAS THAT OF THE COUNSEL. IN THE CIRCUMSTANCES THE CLAIMS IN THE APPLICATION DULY SUPPORTED BY THE AFFIDAVIT OF THE ASSESSEE CLEARLY DEMONSTRAT ES THAT FOR REASONS BEYOND THE CONTROL OF THE ASSESSEE THE INORDINATE DELAY OF 640 DAYS HAS OCCURRED. FOR THE SAKE OF COMPLETENESS THE RELEVANT CONTENTS OF T HE AFFIDAVIT NOT DISPUTED BY THE DEPARTMENT ARE EXTRACTED HEREUNDER : 1. THAT I AM THE PERMANENT RESIDENT OF THE ADDRESS MEN TIONED AS ABOVE. 2. THAT I HAD FILED AN APPEAL FOR THE A.Y 2009-10 W ITH THE WORTHY CIT(A)-II GURGAON ON 16.04.2015 AGAINST THE ORDER PASSED U/S 147 R.W.S 143(3) BY THE ITO WARD- 5(2) CHANDIGARH DATED 25.03.2015. 3. THAT I WAS NOT AWARE OF THE ORDER PASSED BY THE WORTHY CIT(A) -II GURGAON IN APPEAL NO. 47/15-16 UNTIL & UNLESS THE PENALTY PROCEEDINGS U/S 274 R.W.S 271(1) (C) WERE INITIATED AGAINST ME FOR THE A.Y 20 09-10. 4. THAT THEREAFTER WHEN I CAME TO KNOW ABOUT THE O RDER PASSED BY THE ID. CIT(A) AS REFERRED ABOVE A REQUEST FOR OBTAINING T HE COPY OF THE APPELLATE ORDER WAS MADE BY ME ON 16.03.2019. 5. THAT I HAVE RECEIVED THE CERTIFIED COPY OF THE O RDER PASSED BY THE WORTHY CIT(A) GURGAON ON 06.05.2019. 6. THAT EARLIER I HAD ENGAGED S. KHANNA AND ASSOCIA TES CHARTERED ACCOUNTANTS #3007 GF SEC-45-D CHANDIGARH TO PRE PARE MY APPEAL BEFORE THE WORTHY CIT(A)-II GURGAON BUT HE DID NOT INFORM ME ABOUT THE DATE OF DECISION OF THE APPEAL WHICH RESULTED IN DELAY OF 6 40 DAYS IN FILING THE APPEAL BEFORE THE HON'BLE ITAT. 6. THE RELEVANT EXTRACT OF THE PAGE ONE OF THE IMPU GNED ORDER SUPPORTING THE ASSERTIONS IS ALSO EXTRACTED HEREUNDER : ITA-980/CHD/2019 A.Y. 2009-10 PAGE 4 OF 6 6.1 IT IS SEEN THAT AS PER COLUMN 4 THE FOLLOWING N AME OF THE COUNSEL IS GIVEN: 4. NAME & ADDRESS OF THE SH. SATBIR SINGH SADANA APPELLANT C/O S. KHANNA AND ASSOCIATES C.A. 3007 GF SEC-45D CHANDIGARH. 7. ACCORDINGLY IN THE LIGHT OF THE PECULIAR FACTS AND CIRCUMSTANCES ON RECORD I AM OF THE VIEW THAT THE DELAY DESERVES TO BE CONDONED. IN THE FACTS IT IS SEEN THAT THE ASSESSEE HAVING APPOINTED A COUNSE L TO REPRESENT HIM AS IS EVIDENCED FROM THE RECORD ITSELF NAMELY COLUMN NO. 4 OF PAGE 1 EXTRACTED HEREIN ABOVE SUPPORTS THE CLAIM THAT THE ASSESSEE W AS LIVE AND ALERT TO HIS ITA-980/CHD/2019 A.Y. 2009-10 PAGE 5 OF 6 RESPONSIBILITIES. IN THE CIRCUMSTANCES WHERE THE COUNSEL WAS APPOINTED TO REPRESENT THE ASSESSEE THE ASSESSEE COULD AFFORD T O REMAIN SANGUINE AND REST IN BELIEF THAT ALL THAT IS REQUIRED TO BE DONE BY H IM IS BEING DONE. A PERUSAL OF THE ABOVE EXTRACT DEMONSTRATES THAT THE ASSESSEE RE MAINED UNREPRESENTED. THE ARGUMENT THAT THE ORDER WAS NOT AVAILABLE TO HI M IS STRENGTHENED. ACCORDINGLY IN THE PECULIAR FACTS IT CLEARLY DEMON STRATES THAT THE DELAY HAS OCCURRED FOR REASONS BEYOND THE CONTROL OF THE ASSE SSEE. IT IS SEEN THAT EVEN OTHERWISE IT IS EVIDENT ON RECORD THAT NO ADVANTAGE HAS BEEN GAINED BY THE ASSESSEE IN FILING THE APPEAL LATE NOR ANY ADVANTAG E VESTED WITH THE DEPARTMENT HAS BEEN DEPRIVED. SATISFIED BY THE EXPLANATION AFF ORDED ON A CONSIDERATION OF FACTS CIRCUMSTANCES AND ARGUMENTS WHICH STAND UNRE BUTTED BY THE REVENUE THE DELAY IS CONDONED. 8. SAID ORDER WAS ANNOUNCED AND THEREAFTER THE PAR TIES WERE ACCORDINGLY DIRECTED TO ARGUE THE APPEAL ON MERITS. 9. REITERATING THE ARGUMENTS ADVANCED IN THE CONDON ATION OF DELAY APPLICATION IT WAS SUBMITTED BY THE LD. AR THAT EF FECTIVELY THE ASSESSEE WAS NOT HEARD. ACCORDINGLY IT WAS HIS LIMITED PRAYER THAT THE MATTER MAY BE REMANDED BACK TO THE CIT(A). SUPPORTING THE REQUEST MADE LD AR GAVE HIS ORAL UNDERTAKING THAT THE ASSESSEE SHALL PARTICIPATE FUL LY AND FAIRLY IN THE PROCEEDINGS BEFORE THE CIT(A) IN THE EVENTUALITY OF REMAND. 10. THE REQUEST WAS NOT OPPOSED BY THE LD DR ITA-980/CHD/2019 A.Y. 2009-10 PAGE 6 OF 6 11. ACCORDINGLY ON A CONSIDERATION OF PECULIAR F ACTS AND CIRCUMSTANCES OF THE CASE IT IS EVIDENT THAT THE ASSESSEE REMAINED UNRE PRESENTED FOR NO FAULT OF HIS. IN VIEW THEREOF THE IMPUGNED ORDER IS SET ASIDE AN D THE ISSUE IS REMANDED BACK TO THE CIT(A) WITH THE DIRECTION TO PASS AN OR DER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AFTER PROVIDING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. THE ASSESSEE IN ITS OWN INTEREST IS DI RECTED TO PARTICIPATE FULLY AND FAIRLY IN THE PROCEEDINGS BEFORE THE CIT(A)/ SAID O RDER WAS PRONOUNCED AT THE TIME OF VIRTUAL HEARING ITSELF IN THE PRESENCE OF T HE PARTIES VIA WEBEX. 12. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 28 TH MAY 2021. SD/- ( !' ) (DIVA SINGH) # / JUDICIAL MEMBER ' ( / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. / CIT 4. ( )/ THE CIT(A) 5. / DR ITAT CHANDIGARH 6. / GUARD FILE / BY ORDER / ASSISTANT REGISTRAR