Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, DIVISION BENCH’A’, CHANDIGARH
Before: SMT. DIVA SINGH & DR. B.R.R. KUMAR
PER BENCH :
All the above appeals have been filed by the Assessee
against the similar order of Ld. CIT(A)-1, Chandigarh dt.
31/03/2017.
Since the issues raised in all the above appeals are common therefore
they are being decided together for the sake of convenience. We shall take ITA
No. 1107/Chd/2017 as a lead case.
The Assessee has raised the following effective grounds in ITA No.
1107/CHD/2017:
That on the facts, circumstances and legal position of the case, the Worthy CIT(A) was unjustified in dismissing the appeal of the appellant in limine by holding that the appeal was filed beyond limitation period and there did not exist reasonable cause for condonation of delay even when the appeal was not filed late from date of actual receipt and alternatively, there existed reasonable cause for delay which deserved to be condoned.
That on the facts, circumstances and legal position of the case, the Worthy CIT(A) was unjustified in confirming the action of the Ld. Assessing Officer wherein he has erred in levying the impugned penalty of Rs. 10,000/- under section 272A(1)(c) for alleged default of failure to appear in response to summons under section 131 of the Act in respect of ongoing assessment proceedings of M/s Sarvilla Builders & developers Pvt. Ltd.
Brief facts of the case are that the assessment in this case was framed u/s
143(3) of the Act. Penalty proceedings u/s 272A(l)(c) was levied for non
compliance of notice issued under section 131 of the Income Tax Act, 1961.
The Ld. CIT(A) confirmed the penalty as there was delay in filing of the
appeal by 1.5 months. The Ld. CIT(A) held that sanctity attached to the
limitation prescribed under the law has to be followed in letter and spirit and
thus the case is dismissed in limine.
Before us the assessee submitted that the notice was served on the
Representative of M/s Sarvilla Builders & Developers Pvt. Ltd. and the assessee
Shri. Lal Chand did not received the notice in time. It was pleaded that given an
opportunity relevant submissions would be made before the Ld. CIT(A).
We find that the penalty has been confirmed as the assessee could not
file the appeal in time due to non receipt of the notice. The late filing of the
appeal is due to a reasonable cause which can be condoned, hence we
remand the matter back to the file of the CIT(A) to accord one opportunity and
to consider the submissions of the assessee.
And we believe that the assessee will not belay the confidence reposed upon
and will not abuse the opportunity given while submitting compliance before
the Ld. CIT(A).
In the result, all the above appeals of the assessee are allowed for 7.
statistical purposes.
Order pronounced in the open court.
Sd/- Sd/- (DIVA SINGH) (DR. B.R.R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated : 05/03/2018
AG
Copy to: 1. The Appellant 2. The Respondent 3. The CIT(A) 4. The CIT 5. The DR