ITA NO.3966/Del/2014
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "F", NEW DELHI
BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER
AND
SHRI T.S. KAPOOR, ACCOUNTANT MEMBER
I.T.A. No. 3966/DEL/2014
A.Y. 2008-09
SH. PUNEET JAIN INCOME TAX OFFICER,
PROP. M/S PARAS PAPER CENTRE, VS. WARD-2(1),
517/2, MAHAVEERJI NAGAR, NEW DELHI
MEERUT
(PAN: AANPJ4604J)
ALSO AT :-
C/O K.K. GARGA,
184-A, ABULANE,
MEERUT
(APPELLANT) (RESPONDENT)
Assessee by : NONE
Department by : Sh. RAVI JAIN, CIT(DR)
Date of Hearing : 02-09-2015
Date of Order : 02-09-2015
ORDER
PER H.S. SIDHU : JM
This appeal by the Assessee is directed against the order of the
Ld. Commissioner of Income Tax (Appeals), Meerut dated 28.3.2014
pertaining to assessment year 2008-09 on the following grounds:-
1. That the CIT(A) has not provided any opportunity
being heard to explain the reason for delay in filing
of appeal from the Form No. 35. Penalty order
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clearly shows that the appeal is filed after obtaining
certified copy of penalty order because the penalty
order was not served upon the assessee. Hence,
penalty imposed by AO and confirm by the CIT(A) is
bad in law and against the principles of natural
justice.
2. That CIT(A) has not decided the appeal on merits
hence, confirmation is arbitrary, unjust and not
according to law.
3. That the assessee has right to add, delete or modify
any grounds during the appeal proceeding.
2. In this case, Notice of hearing to the assessee was sent by the
Registered AD post, in spite of the same, assessee, nor his
authorized representative appeared to prosecute the matter in
dispute, nor filed any application for adjournment. Keeping in view
the facts and circumstances of the present case and the issue
involved in the present Appeal, we are of the view that no useful
purpose would be served to issue notice again and again to the
assessee, therefore, we are deciding the present appeal exparte qua
assessee, after hearing the Ld. DR and perusing the records.
3. During the hearing, Shri Ravi Jain, Ld. CIT(DR) appeared and
stated that the assessee has filed the Appeal before the Ld. CIT(A),
which was barred by limitation. He further stated that assessee
even has not filed the Application for condonation of delay and
therefore, the Ld. CIT(A) has dismissed the appeal of the assessee
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being time barred, as per law. He then requested that the
impugned order may be upheld.
4. We have heard the Ld. DR and perused the relevant records.
For the sake of convenience, we are reproducing the relevant
paragraph of the Ld. CIT(A) 's conclusion as under:-
"The appellant has not made any application
regarding condonation of delay also. In the light of
the fact that the appeal has been filed beyond the
time provided in the Income Tax Act read with
relevant rules the appeal is dismissed on this basis.
In view of the above, the appeal is dismissed. Since
the appeal is beyond time and cannot be
entertained the grounds of appeal are not being
considered separately.
In the result, the appeal is dismissed."
4.1 After hearing the Ld. DR and perusing the aforesaid finding of
the Ld. CIT(A), we are of the view that no doubt that assessee
remained non-cooperative before the Ld. CIT(A) and has not filed
any Application regarding condonation of delay, but we have also
seen that Ld. CIT(A) has not given sufficient opportunity to the
assessee for filing the Application alongwith evidence for
condonation of delay. Therefore, in the interest of justice, we are
sending back the issue in dispute to the file of the Ld. CIT(A), with
the directions to Assessee that he should file the Application for
Condonation of Delay alongwith its evidence before the Ld. CIT(A)
for condoning the same and if the Ld. CIT(A) is convinced on the
issue of condonation of delay, then after condoning the delay, he
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should decide the issue in dispute, as per law, on merits after giving
full opportunity to the assessee of being heard.
5. In the result, the Appeal filed by the Assessee stands allowed
for statistical purposes.
Order pronounced in the Open Court on 02/09/2015.
Sd/- Sd/-
[T.S. KAPOOR] [H.S. SIDHU]
ACCOUNTANT MEMBER JUDICIAL MEMBER
Date 02/09/2015
"SRBHATNAGAR"
Copy forwarded to: -
1. Appellant -
2. Respondent -
3. CIT
4. CIT (A)
5. DR, ITAT
TRUE COPY
By Order,
Assistant Registrar,
ITAT, Delhi Benches
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