M/S AJANTA HOSIERY & EXPORT (P) LTD,LUDHIANA vs. ITO, LUDHIANA

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH

BEFORE SHRI SANJAY GARG, JUDICIAL MEMBE AND Ms. ANNAPURNA GUPTA, ACCOUNTANTMEMBER ITA No. 320/CHD/2017 Assessment Year : 2009-10

M/s Ajanta Hosiery & Exports (P) Ltd., Vs. The ITO, 148-D, Phase IV-A, Focal Point, Ward-1(1), Ludhiana Ludhiana PAN No. AACCA0137B (Appellant) (Respondent)

Appellant by : Sh. Parikshit Aggarwal, CA Respondent by : Sh. Manoj Kumar, Sr.DR

Date of Hearing : 05.07.2018 Date of Pronouncement : 05.07.2018

ORDER Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 21.12.2016 of the Commissioner of Income Tax(A)- 1, Ludhiana [hereinafter referred to as ‘CIT(A)’].

the CIT(A) has dismissed the appeal of the assessee in-limine being barred by limitation. Submissions were made before the CIT(A) regarding the reasons and circumstances because of which the delay of 5 months and 26 days in filing the appeal has occurred. It was pleaded before the CIT(A) that the business operation and the factory premises of the assessee had been closed down and there was no

ITA No. 320/Chd/2017- M/s Ajanta Hosiery & Exports (P) Ltd., Ludhiana

2 service of the assessment order on the assessee. That thereafter the

counsel of the assessee Mr. Rajesh Mehru has obtained the copy of

the assessment order from the office of the Income Tax Department

and the assessee thereafter filed the appeal before the CIT(A).

However, the Ld. CIT(A) dismissed the appeal of the assessee

observing that assessee had not filed any application for condonation

of delay. Now, being aggrieved by the order of CIT(A), the assessee

has come in appeal before us.

reiterated the submissions as were made before the CIT(A).

However, he has placed on record the affidavit of Shri Shiv Kumar

Bansal, Director of the assessee company, wherein, it has been

deposed that the assessee did not receive the copy of the assessment

order because its factory premises was closed. The assessment order

was never received by any official of the assessee company. It was

when the assessee asked his counsel about the fate of the assessment

order then counsel of the assessee obtained the copy of the

assessment order for filing the appeal before the CIT(A).

CIT(A).

assessee which have been further corroborated with the affidavit of

the Director of the company, in our view, the interest of justice will

ITA No. 320/Chd/2017- M/s Ajanta Hosiery & Exports (P) Ltd., Ludhiana

3 be well served if the assessee is given an opportunity to present its case on merits before the CIT(A). In view of this the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for hearing afresh on merits and to decide the appeal in accordance with law. The delay, if any in filing the appeal before the CIT(A) will be treated as condoned. Needless to say that the Ld. CIT(A) will give proper opportunity to the assessee to present its case. In the result, the appeal of the assessee is treated as allowed for statistical purposes.

Order pronounced in the Open Court

Sd/- Sd/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 05.07.2018 Rkk Copy to: • The Appellant • The Respondent • The CIT • The CIT(A) • The DR