Income Tax Appellate Tribunal - Lucknow
Harvinder Singh Bhasin, Kanpur vs Astt. Commissioner Of Income Tax-1, ... on 18 January, 2018
I.T.A. No.231/Lkw/2017
1
Assessment Year:2013-14
IN THE INCOME TAX APPELLATE TRIBUNAL
LUCKNOW BENCH 'A', LUCKNOW
BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER AND
SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER
ITA No.231/Lkw/2017
Assessment Year:2013-14
Sri Harvinder Singh Bhasin, Vs. A.C.I.T.-!,
R/o 10/434-A, Khalasi Lines, Kanpur.
Kanpur.
PAN:AGFPB 5140 B
(Appellant) (Respondent)
Appellant by Shri Pradeep Seth, F.C.A.
Respondent by Shri J. S. Minhas, CIT, D.R.
Date of hearing 17/01/2018
Date of pronouncement 18/01/2018
ORDER
PER T. S. KAPOOR, A.M.
This is an appeal filed by the assessee against the order of CIT(A) dated 23/01/2017.
2. We have heard the rival parties and have gone through the material placed on record. We noted that this is a case where the CIT(A) has dismissed the appeal of the assessee and not admitted the same as the appeal was barred by limitation. Learned A. R. has submitted that the time required for obtaining certified copy of the assessment order was to be excluded under the provisions of section 29 of the Limitation Act read with section 12 thereof as held by Hon'ble Allahabad High Court in the case of V.P. Mishra and Others [1977] 110 ITR 25 (All). Learned A. R. has also contended that learned CIT(A) has not provided the assessee an opportunity I.T.A. No.231/Lkw/2017 2 Assessment Year:2013-14 to explain his case before treating the appeal as barred by limitation. Though the assessee has not given detailed explanation for the delay in filing of appeal, but the assessee has contended that he has explained the delay in filing the appeal before the CIT(A). It has been repeatedly held by the Hon'ble Apex Court and various High Courts that while dealing with the condonation of delay, the authority should consider it sympathetically and instead of dismissing appeal on the ground of limitation, the authority should dispose it off on merit. It seems that there is merely a technical default for delay in filing the appeal therefore, the learned CIT(A) ought to have admitted the appeal and disposed it on merit, but he did not do so. We, therefore, do not find ourselves in agreement with the order of learned CIT(A) and accordingly we set aside his order and direct the learned CIT(A) to condone the delay in filing the appeal and adjudicate the appeal on merit.
3. In the result, the appeal of the assessee is allowed for statistical purposes.
(Order pronounced in the open court on 18/01/2018) Sd/. Sd/.
(PARTHA SARATHI CHAUDHURY) ( T. S. KAPOOR )
Judicial Member Accountant Member
Dated:18/01/2018
*Singh
Copy of the order forwarded to :
1. The Appellant
2. The Respondent.
3. Concerned CIT
4. The CIT(A)
5. D.R., I.T.A.T., Lucknow