Shri Santosh Bhimrao Deore, v. ITO Ward 2(3),

ITA 612/PUN/2009 | misc
Pronouncement Date: 29-10-2010 | Result: Allowed

Appeal Details

RSA Number 61224514 RSA 2009
Assessee PAN AACFH8376A
Bench Pune
Appeal Number ITA 612/PUN/2009
Duration Of Justice 1 year(s) 5 month(s) 10 day(s)
Appellant Shri Santosh Bhimrao Deore,
Respondent ITO Ward 2(3),
Appeal Type Income Tax Appeal
Pronouncement Date 29-10-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted Not Allotted
Tribunal Order Date 29-10-2010
Assessment Year misc
Appeal Filed On 19-05-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A PUNE BEFORE SHRI I.C.SUDHIR JM AND SHRI RAJENDRA SINGH AM I.T.A. NO. 612/PN/200 7 (ASSTT. YEAR : 2003-04 ) SHRI. SANTOSH BHIMRAO DEORE APPELLANT N-7 C-2 47 CIDCO AURANGABAD PAN : AACFH8376A VS. ITO WARD 2(3) AURANGABAD RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI ABHAY DAMLE ORDER PER I.C. SUDHIR JM THE ASSESEE HAS QUESTIONED FIRST APPELLATE ORDER O N THE GROUND THAT THE LD CIT(A) HAS ERRED IN SUSTAINING THE PENALTY LEVIED U /S. 271B OVERLOOKING THE FACT THAT THE APPELLANT DECLARED THE INCOME U/S. 44AD HAD NOT MAINTAINED THE REGULAR BOOKS OF ACCOUNTS. 2. HAVING GONE THROUGH THE ORDERS OF THE LOWER AUTH ORITIES IN VIEW OF THE ARGUMENTS ADVANCED BY THE LD. D.R WE FIND THAT THE LD CIT(A) HAS NOT DECIDED THE APPEAL ON MERITS WHEREIN THE ASSESSEE HAD QUESTIONE D THE SIMILAR PENALTY LEVIED BY THE A.O AT RS. 20 489/- U/S. 271B OF THE ACT. THE LD CIT(A) HAS INSTEAD DISMISSED THE FIRST APPEAL AS NOT MAINTAINABLE WHILE REJECTIN G THE APPLICATION FOR CONDONATION FOR DELAY IN PREFERRING THE FIRST APPEAL AFTER 1 YE AR AND 1 MONTH OF SERVICE OF ORDER U/S. 271B. BEFORE THE LD CIT(A) THE REASON FOR F ILING THE FIRST APPEAL LATE HAS BEEN SHOWN THAT THE ASSESSEE HAD TAKEN OVER THE BUSINESS AFTER THE DEMISE OF HIS FATHER AND BEING NOT CONVERSANT WITH THE PROVISIONS OF THE INCOME TAX ACT HE HAD ENGAGED AN ADVOCATE TO LOOK AFTER HIS TAX MATTERS. HE WAS ACCORDINGLY DEPENDENT UPON HIS LD. COUNSEL AND LATER ON REALIZED THAT THE FIRST APPEAL HAS NOT BEEN PREPARED BY HIM AND THUS THERE WAS DELAY IN FILING THE FIRST APPEAL. THIS EXPLANATION WAS FURNISHED ON AFFIDAVIT ALONG WITH A PPLICATION FOR CONDONATION FOR ITA NO. 612/PN/2009 SANTOSH BHIMRAO DEORE (A.Y. 2003-04) 2 DELAY IN FILING THE FIRST APPEAL BEFORE THE LD CIT( A). THE LD CIT(A) DID NOT ACCEPT THIS EXPLANATION OF THE ASSESSEE ON THE BASIS THAT THERE IS NO SUFFICIENT OR REASONABLE CAUSE BEHIND DELAY AS THE ASSESSEE WAS R EPRESENTED BY PROPERLY QUALIFIED AUTHORIZED REPRESENTATIVE DURING THE COUR SE OF ASSESSMENT PROCEEDINGS. 3. WE ARE HOWEVER OF THE VIEW THAT THERE IS NO RE ASON TO DOUBT EXPLANATION OF THE ASSESSEE IN PREFERRING FIRST APPEAL LATE. FOR LAPSE IF ANY ON THE PART OF AN AUTHORIZED REPRESENTATIVE THE ASSESSEE CANNOT BE ALLOWED TO SUFFER. UNDER THESE CIRCUMSTANCES WE ARE OF THE VIEW THAT THERE WAS SU FFICIENT CAUSE BEHIND THE DELAY IN FILING THE FIRST APPEAL BY THE ASSESSEE. WE TH US WHILE CONDONING THE DELAY IN FILING THE FIRST APPEAL REMAND THE MATTER TO THE F ILE OF THE LD CIT(A) TO DECIDE FIRST APPEAL ON ITS MERITS AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE PARTIES. THE GROUND IS THUS ALLOWED FOR STATISTICAL PURPOSES. 4. CONSEQUENTLY THE APPEAL IS ALLOWED FOR STATISTI CAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON TH OC TOBER 2010 SD/- SD/- (RAJENDRA SINGH) (I.C. SUDHIR) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 29TH OCTOBER 2010 THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 29.10. 2010 SD/- SD/- (G.S.PANNU) (I.C. SUDHIR) A.M. J.M US COPY OF THE ORDER IS FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A)- AURANGABAD 4. CIT AURANGABAD 5. D.R. ITAT A BENCH 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES PUNE