Income Tax Appellate Tribunal - Chandigarh
M/S Kudos Holdings Pvt. Ltd., ... vs Acit, Cc-Ii, Chandigarh on 28 March, 2019
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ "ए", , च डीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL,
CHANDIGARH BENCH "A" , CHANDIGARH
ी संजय गग , याय क सद य एवं ीमती अ नपण
ू ा ग%ु ता, लेखा सद य
BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER
AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA No.1134 & 1135/Chd/2018
नधा रण वष / Assessment Year : 2012-13 & 2013-14
M/s Kudos Holdings Pvt. Ltd., बनाम The A.C.I.T.,
#1620, Sector 18D, Central Circle-II,
Chandigarh. Chandigarh.
थायी लेखा सं./PAN NO: AAECK4666M
आयकर अपील सं./ ITA No.1136/Chd/2018
नधा रण वष / Assessment Year : 2008-09
आयकर अपील सं./ ITA No.1137/Chd/2018
नधा रण वष / Assessment Year : 2010-11
आयकर अपील सं./ ITA No.1138/Chd/2018
नधा रण वष / Assessment Year : 2011-12
आयकर अपील सं./ ITA No.1139/Chd/2018
नधा रण वष / Assessment Year : 2013-14
&
आयकर अपील सं./ ITA No.1140/Chd/2018
नधा रण वष / Assessment Year : 2014-15
M/s Kudos Agrohols Ltd., बनाम The A.C.I.T.,
#1620, Sector 18D, Central Circle-II,
Chandigarh. Chandigarh.
थायी लेखा सं./PAN NO: AACCK8042M
आयकर अपील सं./ ITA Nos.1141 to 1146/Chd/2018
नधा रण वष / Assessment Years : 2008-09 to 2013-14
M/s Kudos Agrohols Ltd., बनाम The A.C.I.T.,
#1620, Sector 18D, Central Circle-II,
Chandigarh. Chandigarh.
थायी लेखा सं./PAN NO: AACCK8042M
2
नधा रती क ओर से/Assessee by : Shri Tej Mohan Singh, Adv.
राज व क ओर से/ Revenue by : Shri Ashish Gupta, CIT DR
सन
ु वाई क तार"ख/Date of Hearing : 28.03.2019
उदघोषणा क तार"ख/Date of Pronouncement: 28.03. 2019
आदे श/ORDER
PER BENCH:
Th e p r e s e n t a p p e a l s f o r d i ff e re n t a s s e s s me n t y e a r s have been preferred by different bu t r e l a t ed a s s e s s e e s/ s i s t er c o n c e r n s a ga i n s t t h e s e p a r a te o r de r s o f t he L d . C o m m i s si o ne r o f I n c o m e Ta x ( A p p e a l s) - 2 ( h e r e i n a f te r r e f e r r e d t o as ( ' Ld . CI T( A ) ' , a l l d a te d 2 4 . 1 1. 2 0 1 6 , pa s s e d u /s
2 5 0 ( 6 o f t h e I nc om e Ta x A c t , 1 9 61 ( i n s h or t ' t he Ac t ' ) .
2. Th e assessees in these a p p ea l s have a g i t a te d the c o n f i r m a ti o n of addition m ad e by th e A ss e s si n g O f fi c e r ( A . O . ) i n a s s es sm e n t s f ra m e d u /s 1 5 3 A r. w . s . 1 44 / 1 4 3 ( 3 ) o f t h e A c t . A l l t he a p p e a l s ar e ti m e b a r r e d b y 5 5 9 d a y s . S e p a r a t e a p p l i cat i o n s a l o n g w i th a f f i d a v i t s h a ve be e n m o v e d for c o n d o n at i o n of delay. However, for th e sake of c o n v e n i e nc e , we t a k e I TA N o. 1 13 5 / C h d / 2 01 8 a s l e a d ca s e f o r t h e pu r p o s e of n a r r a ti o n o f f a ct s / p l e a d i n g s .
3. I t h a s b e en p l e ad e d i n t h e a p p l i c a t i o n f o r c o n d on a t i o n o f d e l a y t h a t t h e a s s e s s e e c o m p an y n e v e r r e c e i v ed t h e c o p y o f t h e o r d e r d a te d 2 4 . 1 1 . 2 0 1 6 al l e g e d l y s e nt b y t h e C I T( A ) o n t h e a d d r es s es o f t h e c o m pa ny . I t h a s b e en p l e a d e d t h a t C h l o r A l k al i P l an t f o r w h i ch t h e p r o j e c t i n q u e st i o n t o be r u n b y t h e a s s es s e e c o m p a ny , un f o r t u n a te l y , c ou l d n o t g et 3 the e n v i r o n me nt a l c l e a r a nc e an d , t h e r e f or e , had been a b a n d o n e d a n d , t h e r e f o r e, t h e e mp l o y e e s r e t r e nc he d . D u e t o t h e a f o r e s a i d f ac t , t h e r e w a s n o e m p l o y e e o f t he a s s e s s e e c o m p a n y t o r e c ei v e t h e a f o r e s ai d i m p u g n e d o r de r s o f t h e C I T( A ) a n d t h e sa m e w e re n ev e r s e r v e d u p o n t h e a s s e s se e . Th a t thereafter the assessee company a p po i n t e d new c o n s u l t a nt s a n d f i n a n c i a l t e a m wh o h e l p ed t h e c om p a n y t o comply with va r i o u s s ta t u t o r y r e g u l a ti o n s i n c l u d i ng pursuing the income tax m a tt e r s . Th a t the order for a s s e s s m e nt y ear 2 0 0 9 -1 0 wa s duly s e r v ed upon t he a s s e s s e e co m p a ny , f o r w h i c h n e ce s s a r y a ct i o n f or f i l i n g t he a p p e a l w a s pr o mp t l y t ak e n . Th a t o n r ec e i p t o f t he o r d e r o f the CI T( A ) for a s s e s s m e nt y ea r 2009-10, t he assessee c o m p a n y e n qu i re d a b o u t t h e o rd e r o f t h e CI T( A ) f o r t he a s s e s s m e nt y e ar u n d e r c o n s i de ra t i o n a nd a p pr oa c h e d t he o f f i c e o f t he CI T( A ) a n d t h e n i t w a s di s c l o se d t h a t th e i m p u g n e d o r de r w a s p a s s e d o n 2 4 . 1 1 . 2 0 1 6 . Th e a s s e s s e e c o m p a n y th e r e a ft e r a p p l i e d f o r th e c e r t i fi e d c op y o f t h e sa i d o r d e r a n d f i l e d th e p r e s e nt a p p ea l . Th a t t h e d el a y i n f i l i n g t h e a p p e a l w a s n o t i n t e n t i on a l b u t w a s d u e t o u n a v o i d a bl e c i r c u m s t an c e s , which was b e yo n d the c on t r ol of t he a s s e s s e e c o m p an y . Th e L d . c o un s e l f o r a s s e s see h a s a l so i n v i t e d o u r a tt en t i o n t o t h e i m pu g n e d o r de r o f th e A . O . a s w e l l as o f t h e CI T( A ) t o s h o w t hat t h e i m p u gn e d or d e r o f t h e A . O . a s w e l l as of t h e CI T( A ) i s e x- p a r t e o rd e r .
4. Th e L d . D R , o n t h e o t h e r h a n d, h a s s u b m i t te d t h a t t h e r e i s a l o ng d e l a y o f 5 5 9 d a y s i n f i l i n g th e a p p e a l a nd 4 that the a s s e sse e has r e m a i n ed negligent in filing t he a f o r e s a i d a p p e al .
5. Considering the rival s u b m i s si o n s and also the a v e r m e n t s m a d e i n t h e a p p l i ca t i on f o r co n d o n at i on o f d el a y , w h i c h i s du l y s up p o r t e d wi t h t h e a f f i d a v i t o f S hr i G u r m e et Sodhi, D i r e c to r of th e co m p an y , w h er e i n it has been d e p o s e d th a t t he r e w a s n o t a ny i n t e n t i o n a l de f au l t o n th e p a r t o f t h e a s s e ss e e c o m p a n y , r ath e r t h e i m p u g n ed o r d e r o f t h e CI T( A ) wa s ne v e r s er v e d u p o n t h e as s e s s ee a nd t h a t t he p r o j e c t of t h e ass e s s e e c om p a n y h a d b e e n si n c e ab a n d o n e d, t h e r e wa s n o r e gu l a r e mp l o y e e o f t h e a s s e s s ee c om p a n y . We a r e o f t h e v i e w th a t t h e a s s es s e e c o m p a n y h a s a r e a s o n a b l e c a u s e f or l a te f i l i n g o f t h e s e a p pe a l s . I n o u r v i e w, t h e de l a y i n f i l i n g t h e se a pp e a l s , i n t h e i n ter e s t o f j u s t i ce , i s r e q u i r e d t o b e c o nd o n e d . W e o r d e r a c c o r di n g l y .
6. N o w c o m i ng t o th e m e r i t s o f t h e c a s e , t h e a s s e s se e h as f i l e d a s e p a ra t e a f f i d a v i t o f S h r i G u r m e e t S o d h i , D i r e c t o r o f t h e a s s e s se e c om p a n y , w h er e i n i d e n t i c a l p l e a di n g s h a ve been made and it has been deposed that du e to the a f o r e s a i d re a s o ns e x p l a i n e d, t h e a s s e s s e e c o mpa n y c o u l d not appear a nd present its case during a s s e s s m e nt p r o c e e d i ng s c a rr i e d out by the A.O. u/s 1 53 ( 3 ) r . w . s. 1 4 4 / 1 4 3 ( 3) o f t he A c t . I n o ur v i e w , i n t e r es t o f j ust i c e w i l l b e s e r v e d i f t h e a ss e s s e e i s g i v en a n o p p o r tu n i t y to p r o p e r l y p r e s e n t i t s c a s e a n d g i v e d u e e x p l a n a t i on t o t h e A . O . a n d t h e m a t t e r b e d ec i d e d o n m e r i t s b y t h e A . O . I n v i e w o f t h i s , e x - p a r t e o r de r s of t h e l o w e r a u t h or i t i e s a r e h e r e by s e t a s i d e 5 a n d t h e m a t t e r i n t h i s a p p e a l i s r e m a n d e d b a ck to t h e A . O . f o r a n a ss e s s m ent a f r e s h .
7. S i n c e t h e f a c t s an d c i r c u m s t a nc es i n o t h e r a p p e a l s a r e i d e n t i c a l a n d e ve n i d e n ti c a l p l ea d i n g s ha v e be en m a d e f o r c o n d o n a t i o n o f d e l a y , h e n c e, t he f i n d i n g s g i ve n a b o v e w i l l a p p l y t o a l l th e a p p e a l s a n d ac co r d i n g l y , t h e m at t e r i n a l l the appeals is remanded to the file of the A.O. for a s s e s s m e nt a f r esh .
8. I n the resul t, al l the appeal s fi l e d by the assesse e are, therefore, treated as al l o wed for stati sti cal purposes.
O r d e r p r on o u n c ed i n t h e O p e n Cou r t .
Sd/- Sd/- अ नपूणा ग%ु ता संजय गग (ANNAPURNA GUPTA) (SANJAY GARG) लेखा सद य/Accountant Member याय क सद य/Judicial Member )दनांक /Dated: 28th March, 2019 *रती*
आदे श 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 न1ध, आयकर अपील"य आ1धकरण, च3डीगढ़/ DR, ITAT, CHANDIGARH
6. गाड फाईल/ Guard File आदे शानस ु ार/ By order, सहायक पंजीकार/ Assistant Registrar