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Income Tax Appellate Tribunal, “G” BENCH, MUMBAI
Before: SHRI D. KARUNAKARA RAO & SHRI PAWAN SINGH
PER D. KARUNAKARA RAO, AM: This appeal filed by the assessee on 18.2.2012 is against the order of the CIT (A)-8, Mumbai dated 1.10.2012 for the assessment year 2009-2010. In this appeal, assessee raised the following grounds which read as under:
“1. The orders passed by the Ld lower authorities are bad in law and facts.
The learned lower authorities have grossly erred in making / upholding an addition of Rs. 1,77,146/- out of bad debts to the returned income reasons assigned for the impugned disallowance are wrong and insufficient.
The learned lower authorities have grossly erred in not considering the alternative plea of the appellant that amount of Rs. 1,77,146/- was a business loss allowable u/s 37 of the IT Act, 1961 even though the details in support of claim were duly furnished.
Having regard to the facts of the case, provisions of law and judicial proposition, the impugned disallowance / addition of Rs. 1,77,146/- is wholly unwarranted.”
At the outset, Ld Counsel for the assessee submitted that there is a delay of 3 days in filing the appeal before the Tribunal. In this regard, he brought our attention
to the letter dated 18.12.2015 as well as the affidavit of Shri Pankaj Mansingka, Managing Director of the assessee-company, seeking condonation of delay in filing the present appeal before the Tribunal within the prescribed time limit. He read out the relevant contents of the said letter and mentioned that the delay caused is not due to deliberate default or carelessness but only because of the circumstances beyond the control of the assessee-company. Therefore, he prayed for condonation of the delay.
After hearing the Ld Counsel for the assessee as well as on perusal of the said letter dated 18.12.2015 and the affidavit (supra), we find, there is a reasonable and sufficient cause for not filing the appeal before the Tribunal within the stipulated time. Therefore, considering the reasonable cause given by the assessee as well as smallness of the delay of three days, we condone the delay and proceed to adjudicate the present appeal on merits in the following paragraphs.
Before us, at the outset, Ld Counsel for the assessee briefly narrated the facts of the case and brought our attention to the order of the CIT (A) and submitted that this is a case of ex-parte adjudication by the first appellate authority which is against the principles of natural justice. In this regard, Ld Counsel for the assessee made a statement at Bar that if the matter is remanded, the assessee would appear before the CIT (A) without fail.
On the other hand, Ld DR for the Revenue mentioned that the CIT (A) has given number of opportunities to the assessee by adjourning the case as requested by them. Therefore, the assessee cannot say that he was denied the principles of natural justice. In response to the Ld AR’s request for remanding the matter to the file of the CIT (A), Ld DR submitted that he has no objection if the Bench approves the same.
We have heard both the parties and perused the orders of the Revenue Authorities as well as the relevant material placed before us. After hearing the Ld Representatives of both the parties, following the set principles of natural justice as well as considering the Ld AR’s statement at Bar to appear before the first appellate authority, we remand the matter to the file of the CIT (A) for fresh adjudication after affording a reasonable opportunity of being heard to the assessee. Assessee is directed not to seek adjournment on any frivolous grounds before the CIT (A). Accordingly, grounds raised by the assessee are allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 24th February, 2016. (PAWAN SINGH) ACCOUNTANT MEMBER भुंफई Mumbai; ददनांक 24.2.2016 व.नन.स./ OKK , Sr. PS आदेश की प्रतिलऱपि अग्रेपिि/Copy of the Order forwarded to : 1. अऩीराथी / The Appellant 2. प्रत्मथी / The Respondent. आमकय आमुक्त(अऩीर) / The CIT(A)- 3. आमकय आमुक्त / CIT 4. ववबागीम प्रनतननधध, आमकय अऩीरीम अधधकयण, भुंफई / DR,
ITAT, Mumbai गार्ड पाईर / Guard file. 6. सत्मावऩत प्रनत ////
आदेशानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt.