Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, JAIPUR BENCHES “SMC”, JAIPUR
Before: SHRI RAMESH C SHARMA, AM vk;dj vihy la-@ITA No.1290/JP/18
vkns'k@ ORDER
These are the appeals filed by the assessee against the separate ex parte orders of ld.CIT(A)-3, Jaipur dated 13/09/2018 for the A.Ys. 2008-09 and 2013-14 in the matter of imposition of penalty (of Rs. 40,000/- each for both the A.Ys) levied u/s. 271(1)(b) of the Income Tax Act, 1961 (in short the Act). levied penalties of Rs.40,00/- each for both the A.Ys under consideration u/s. 271(1)(b) of the Act).
There was delay in filing appeal before the ld. CIT(A). By the impugned order the ld. CIT(A) has dismissed the appeals on the ground of delay. Before the ld. CIT(A) the assessee submitted the following submissions:-
The appellant was suffering with various diseases including BP, Sugar and paralysis attack since July 2015 and he was under doctor treatment of above disease and was on bed rest so he could not received personally notices, order from the department. It may be possible that department was sent the notices and order on the address of business premises but due to bed rest at home., the appellant could not received the notices and orders. The notices and order may be received by his staff or by his family members but they could not appreciate the priority of the notices and orders. Moreover whole family members were suffering in tension during the paralysis attack to the appellant. The appellant came to know about the demand of Income Tax on 30/01/2017 when he received information about bank account seize and at once he discussed the matter with professional and on dated 31/01/2017 applied to the ITO war 7(4), Jaipur for true copies of orders on dated 02/02/2017 from ITO. Now the appellant is filing the appeal before your honour within 30 days of receiving the order. So you are requested to kindly condone the delay because the appellant was having reason beyond his control and due to sickness of paralysis attack, regular BP and Sugar, he could not submitted appeal within time.
It is clear from the above that the assessee is suffering from various diseases and therefore neither could attend the assessment proceedings nor could appoint the advocate or C.A to represent the case. fully aware of the affairs of the business and had little knowledge about the income Tax provisions. The assessee’s son attended office in response to notice which was delivered to him and remaining notices as mentioned in the order were never served to the assessee. The AO has completed the assessment u/s. 144/147 of the I.T.Act, 1961 on dated 14/03/2016 on total income of Rs.10,36,120/- without serving notices and without allowing sufficient opportunity. As the notices could not be served on the appellant hence the appellant could not appear before the ld AO during assessment proceedings. On dated 02/02/2017, the assessee applied for true copies of notices and assessment orders and filed the appeal before the ld. CIT(A). Further, therefore, proper compliance of various notices could not be made. In this connection medical papers regarding various ailments of the assessee are enclosed, which have been verified by me.
Therefore, in the substantial intertest of justice, I condone the delay ( of 125 days) in filing the appeal before the ld. CIT(A) and the matter is restored back to the file of the ld. CIT(A) for deciding the matter/appeals afresh on merits/material available on record, after giving due opportunity of hearing to assessee. The assessee is also directed to appear before the ld. CIT(A) within 60 days from the receipt of this tribunal order. We direct accordingly. Grounds raised by the assessee in both the appeals are allowed for statistical purposes. statistical purpose.
Order pronounced in the open court on …23…April, 2019.
Sd/- ¼jes'k lh 'kekZ½ (RAMESH C SHARMA) ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 23 April, 2019 *PP/SPS आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- Shri Ram Kishor Saini Prop: M/s.Saini Service Station, C/o Shri Govind Bihari Khandelwal, FCA, B-15 Janki Vihar, Behind Heerapura Power House, Ajmer Road, Jaipur.. izR;FkhZ@ The Respondent-The I.T.O, Ward 7(4), Jaipur. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA Nos.1290 & 1289/JP/2018) 6. vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेज. त्महपेजतंत