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आदेश/Order
The present appeal has been preferred by the assessee against the order dated 21.4.2016 of the Commissioner of Income Tax (Appeals)-2, Gurgaon [hereinafter referred to as ‘CIT(A)’].
The assessee in this appeal has taken following grounds of appeal:- 1. That the Ld. CIT (A) is not justified in not giving proper opportunity of hearing, which is against the natural justice and the case be set aside.
That the Ld. CIT (A) is not justified in dismissing the appeal in limine.
ITA No. 1356-CHD-2018- Smt. Anita Mittal, Panchkula 2 3. That the Ld. CIT (A) is not justified in confirming the ad-hoc disallowance of various expenses amounting to Rs. 1,60,916/-.
That the Ld. CIT (A) is not justified in confirming the disallowance of expenses where the genuineness of such expenses is not in dispute.
That the Ld. CIT (A) is not justified in confirming the disallowance of expenses where incurrence of such expenses is with regard to the business is not in dispute.
That without prejudice to above grounds of appeal; the appellant disputes the quantum of addition.
That the appellant craves leave for any addition, deletion or amendment in the grounds of appeal on or before the disposal of the same.
As per record, the appeal of the assessee is time barred by 882
days. The plea of the assessee is that there is no delay in filing the
present appeal. A separate Affidavit dated 7.10.2019 has been filed,
which for the sake of ready reference, is reproduced as under:- “AFFIDAVIT “AFFIDAVIT “AFFIDAVIT “AFFIDAVIT I, Anita Mittal (Hereinafter referred as assessee) w/o Sh. Ramesh Mittal, R/o H. No. 141, Sector - 9, Panchkula, Haryana, do hereby solemnly affirm and declare as under: -
That the assessee had shifted her residence from H. No. 515, Sector - 16, Panchkula to House No. 141, Sector - 9, Panchkula in the first week of April, 2016.
ITA No. 1356-CHD-2018- Smt. Anita Mittal, Panchkula 3 2. That the notice dated 04.04.2016 for fixation of appeal for hearing before the Ld. CIT (A) on 18.04.2016 was sent by the Ld. CIT (A) on the old address of the assessee, i.e. at H. No. 515, Sector - 16, Panchkula and thus, could not be received by the assessee before 25.04.2016.
That the fact of change of address was duly brought to the kind notice of the Ld. CIT (A) vide letter of the assessee dated 25.04.2016.
That it appears to the assessee that the original order of the Ld. CIT (A) was also dispatched to the old address of the assessee, i.e. at H. No. 515, Sector - 16, Panchkula and not to the new address, i.e. House No. 141, Sector - 9, Panchkula and hence the same has not been received by the assessee till date.
That there were various communications made by the assessee to the office of the Ld. CIT (A)-2, Gurgaon with regard to fixation of case but no reply was received from the office of the Ld. CIT (A).
That the assessee made telephonic discussions with the office of the Ld. CIT (A) on 07.09.2018 and came to know for the first time that the appellate order has already been passed by the Ld. CIT (A) vide order dated 21.04.2016.
That after requesting the office of the Ld. CIT(A), Gurgaon through mail on 07.09.2018, the assessee had received the certified copy of the order of the Ld. CIT (A), Gurgaon for AY 2012-13 on 21.09.2018 only. Prior to that the assessee has not received any order of Ld. CIT (A), Gurgaon for the AY 2012-13.
Sd/- Deponent
ITA No. 1356-CHD-2018- Smt. Anita Mittal, Panchkula 4 Verified that the above contents of this affidavit are true and correct to the best of my knowledge and nothing has been concealed therein. Sd/- Deponent”
It has been contended by the Ld. Counsel for the assessee that the
assessee in the first week of April 2016 had shifted to a new address,
however, the notice of hearing was sent by the Ld. CIT(A) at the old
address. Though, the assessee duly informed the Ld. CIT(A) vide letter
dated 25.4.2016 about his new address, however, by that time the Ld.
CIT(A) passed the impugned order dated 21.4.2016. It is also the case of
the assessee that the assessee never received the impugned order of the
CIT(A) despite several communications made with the CIT(A). It was
only on 7.9.2018, that the assessee came to know of passing of the
impugned order dated 21.4.2016. Thereafter, the assessee obtained a
certified copy of the same and filed the present appeal.
A perusal of the impugned order of the CIT(A) and also a perusal
of the copy of the letter dated 25.4.2016 sent to the CIT(A), the proof
of dispatch of which has been corroborated by production of original
Registered A.D. / postal receipt dated 26.4.2016 confirms the above
factual position. Further, the facts corroborated with the affidavit of the
assessee dated 7.10.2019 are sufficient to establish that it is not a case
where the default on the part of the assessee in appearing before the
CIT(A) was intentional, rather, the assessee duly tried to inform the Ld.
CIT(A) about the change of her address, however, in a short span of
ITA No. 1356-CHD-2018- Smt. Anita Mittal, Panchkula 5 time the impugned order of the CIT(A) was passed. Even despite the
receipt of the letter dated 25.4.2016, the impugned order was sent by the
CIT(A) at the old address of the assessee.
In view of this, the assessee has established the reasonable cause
for filing the present appeal with delay of 882 days. Considering the
overall facts and circumstances of the case, the delay in filing the
present appeal is hereby condoned. Accordingly, the impugned ex-parte
order of the Ld. CIT(A) is hereby set aside for the same reasons, and the
matter is restored to the file of the CIT(A) for adjudication afresh in
accordance with law. Needless to say that the assessee will promptly
appear and present her case either personally or through counsel before
the CIT(A), as and when called for, and not to contribute in any manner
in delaying the proceedings.
In the result, the appeal of the assessee is allowed for statistical
purposes.
Order dictated and pronounced in the Open Court immediately on
completion of hearing.
Sd/-
(संजय गग� / SANJAY GARG) �या�यक सद�य/ Judicial Member Dated :07.11.2019 “आर.के.”
ITA No. 1356-CHD-2018- Smt. Anita Mittal, Panchkula 6 आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File
आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar