Income Tax Appellate Tribunal - Chandigarh
Shri Sanjeev Kumar Aggarwal, ... vs Dcit, C-1(1), Chandigarh on 26 June, 2020
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ "एकल सद यीय', च डीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH
BENCH 'SMC' CHANDIGARH
ीमती दवा संह, या#यक सद य
BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER
आयकर अपील सं/. ITA No. 1296/CHD/2019
नधा रण वष / Assessment Year : 2012-13
Shri Sanjeev Kumar Aggarwal, बनाम The DCIT,
47, Industrial Area, Phase-2, Circle 1(1),
VS
Chandigarh. Chandigarh.
थायी लेखा सं./PAN No. : ABCPK9428K
अपीलाथ /Appellant यथ /Respondent
नधा रती क ओर से/Assessee by : Shri Parikshit Aggarwal, C.A.
राज व क ओर से/ Revenue by : Shri Arvind Sudershan, JCIT-DR
सन
ु वाई क तार%ख/Date of Hearing : 24.06.2020
उदघोषणा क तार%ख/Date of Pronouncement : 26.06.2020
आदे श/ORDER
Th e present appeal has been filed by the assessee wherein the correctness of the order dated 26.08.2019 pertaining to 2012-13 assessment year is assaile d by the assessee on various grounds on merits including ground No. 2 wherein the dismissal of the appeal in limine on the grounds of limitation is involved. Since the parties were he ard only on the said ground, it is reproduced hereunder:
"2. That on law, facts and circumstances of the case, the Worthy CIT(A) has erred in dismissing the appeal of the appellant in limine by not condoning the delay in filing of appeal even when there existed bonafide cause for delay in filing o f appeal."
ITA 1296 /CHD/2019 A.Y. 2012-13 Page 2 of 3
2. Th e l d. AR ad dre ssin g the facts in the p resen t case su bmitted that in the present appe al the ld . CI T(A ) d ismissed the appeal of the assessee in limine on the grounds of limitation. Referring to the record it was submitted that a delay of 360 days has been pointed out. Referring to the record, it was submitted that the assessee's explanation has b e e n e x t r a c t e d i n t h e o r d e r . Th u s , i t i s n o t a c a s e o f l a c k o f explanation. Copy of the same, it is seen is available on the file also. Referring to the same, it was his submission that the delay is bonafide and on account of genuine re asons and has been adequately explained. Accordingly, it was his submission that it should have been condoned. A prayer for remand of the issue back to the file of the ld. Commissioner was made.
3. Th e ld. Sr.DR was heard .
4. I have heard the submissions and pe rused the material available on record. Considering para 2 and 2.1 of the impugned order, I find that though an explanation has been given, however, considering the fact that the assessee was required to address a delay of 360 days, the explanation offered, it is seen is very casually worded. In the circumstances it is deemed appropriate to direct the assessee to file a detailed explanation supported by an aff id avit. The ld . AR agreed that the asse ssee shall make due ITA 1296 /CHD/2019 A.Y. 2012-13 Page 3 of 3 compliances in the event of a remand. Th e l d . S r . D R a g r e e d to the remand back of the issue to the ld. Commissioner (Appeals).
5. In the light of the facts as set out herein above, the impugned order is set aside back to the file of the ld. Commissioner (Appeals) with the direction to the assessee to address the delay by way of a detailed explanation supported by whatever evidences available in support of the claims. The statements must necessarily be supported by an affidavit of the assessee. Th e ld. Commissioner(Appeals) shall consider the same and thereafter proceed to decide the issue in accordance with law. Said order was pronounced in the Open Court at the time of hearing itself.
6. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 26th June,2020.
Sd/-
( दवा संह ) (DIVA SINGH) या#यक सद य/Judicial Member "पूनम"
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 शानुसार/ By order, सहायक पंजीकार/ Assistant Registrar