Income Tax Appellate Tribunal - Delhi
Toffee Agricultural Farms Pvt. Ltd., ... vs Assessee on 5 October, 2015
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'H
'H' : NEW DELHI
BEFORE SHRI G.C. GUPTA,
GUPTA, VICE PRESIDENT AND
SHRI PRASHANT MAHARISHI,
MAHARISHI, ACCOUNTANT MEMBER
ITA No.
No.3595/Del/2013
Assessment Year : 2007-
2007-08
M/s Toffee Agricultural Farms Vs. Income Tax Officer,
Pvt.Ltd., Ward-
Ward-16(3),
67, Friends Colony West, New Delhi.
New Delhi - 110 065.
PAN : AACCT3058J.
(Appellant) (Respondent)
Appellant by : Shri Anil Bhalla, CA.
Respondent by : Shri J.P. Chandrekar, Sr.DR.
Date of hearing : 08.09.2015
Date of pronouncement : 05.10.2015
ORDER
PER G.C. GUPTA, GUPTA, VP :
This appeal by the assessee for the assessment year 2007-08 is directed against the order of learned CIT(A)-XIX, New Delhi dated 20th January, 2012.
2. There is a delay of 410 days in filing the present appeal before the Tribunal. The assessee has filed a condonation of delay application and also a duly sworn affidavit explaining the reasons for the delay. Learned DR has opposed the submissions of the learned counsel for the assessee regarding the issue of condonation of delay.
3. We have heard the rival submissions with regard to the issue of condonation of delay in filing the appeal before the Tribunal. We find that from the contents of the condonation of delay application and the 2 ITA-3595/Del/2013 duly sworn affidavit of Shri Prashant Sahni, director of the assessee company, it is clear that the assessee company has instructed its tax counsel to file an appeal before the ITAT but the appeal was not filed by the said counsel and the assessee came to know of these facts only on 6th May, 2013 and, as a result, had to change its tax counsel so as to file the appeal before the ITAT. In these facts of the case, we are of the view that it is a fit case for condonation of delay in filing the present appeal before the Tribunal. Accordingly, the delay in filing the present appeal is condoned and the issues in the grounds of appeal of the assessee are restored to the file of the learned CIT(A) to pass a de novo appellate order in accordance with law after allowing due opportunity of hearing to both the parties. We direct accordingly.
4. In the result, the appeal of the assessee is allowed for statistical purposes.
Decision pronounced in the open Court on 5th October, 2015.
Sd/- Sd/-
(PRASHANT MAHARISHI)
MAHARISHI) (G.C.
(G.C. GUPTA)
GUPTA)
ACCOUNTANT MEMBER VICE PRESIDENT
VK.
Copy forwarded to: -
1. Appellant : M/s Toffee Agricultural Farms Pvt.Ltd.,
67, Friends Colony West, New Delhi - 110 065.
2. Respondent : Income Tax Officer, Ward-
Ward-16(3), 16(3), New Delhi.
3. CIT
4. CIT(A)
5. DR, ITAT Assistant Registrar