Income Tax Appellate Tribunal - Chandigarh
Dcit, C-1 (E), Chandigarh vs Maharwal Khewaji Trust,, Faridkot on 15 June, 2018
IN THE IN TAX APPELLATE TRIBUNAL
DIVISION BENCH 'B', CHANDIGARH
BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER
AND SHRI B.R.R.KUMAR, ACCOUNTANT MEMBER
ITA Nos.1709 to 1712/Chd/2017
(Assessment Years : 2007-08 to 2010-11)
The D.C.I.T., Vs. M/s Maharawal Khewaji Trust,
Circle-1(Exemptions), Moti Mahal, The Fort,
Chandigarh. Chandigarh.
PAN: AAATM2875R
(Appellant) (Respondent)
Appellant by : Shri Manjit Singh, Sr. DR
Respondent by : S/Shri Lalit Mohan Gupta
& J.K. Gupta, Adv.
Date of hearing :09.05.2018
Date of Pronouncement :15.06.2018
O RDE R
Per Sanjay Garg, Judicial Member :
All the a b o ve appeals h a ve be e n p r e f e rr e d by the R e v e n u e a g ai n s t t h e s e p a r at e o r de r s o f L d . Co m m i s s i o n e r o f I n co m e Ta x ( A p pe a l s ) , B a t hi n d a ( h e r e i n a ft e r r e f er r e d t o a s ( ' L d . CI T( A p p e a l s ) ' a l l d a t e d 2 5. 8 .2 0 1 5 p a s s e d u/ s 2 5 0 ( 6 ) o f t h e I n c o m e Ta x A c t , 1 9 6 1 ( i n s h o r t ' t h e Ac t ' ) i n A p p e a l N o s . 1 4 0 t o 1 43 -I T/ C I T( A ) / B TI / 1 4- 1 5 r e l a t i ng t o as s e s s m e n t y e a r s 2 0 07 - 0 8 , 20 0 8 - 0 9 , 20 0 9 - 1 0 a n d 2 0 1 0- 1 1 r esp e c t i v e l y
2. Since i d en t i c a l issues h av e b e en raised in all the appeals, th e s am e were h e ar d together an d are being d i s p o s e d o f f b y th i s c o n s ol i d a t ed o r d e r .
3. I n th e s e a p pe a l s t h e R e v e n u e h a s a g i t a t e d th e a c t i o n o f the CI T( A p p e a l s) in deleting th e penalty l e vi e d by the A s s e s s i n g O f f i ce r u / s 2 7 1 ( 1) ( c ) of t h e A c t . A t t h e ou t s e t , t he L d . c o un s e l f o r as s e s s e e h a s s u bm i t t e d t h a t t h e a p p e a l s of 2 ITA Nos.1709 to 1712/Chd/2017 AYs: 2007-08 to 2010-11 t h e R e v e n u e a r e t i m e b a r r e d b y a l m o s t t w o y e ar s . H e , i n t h i s r e s p e c t, i n v i t e d o u r a t t e n t i on t o t h e i m p u g n e d o r d e r s o f t h e CI T( A p p e a l s) w h i c h ar e d a te d 2 5 . 8 . 20 1 5 an d h e h a s further s u b m i t te d that the Re v e n u e h as f i l ed present appeals o n 2 7 .1 2 . 2 0 1 7 . Th e l i m i t a t i o n p er i o d p r e s c r i b ed u n d e r t h e A c t f or p r e f e r r i n g t h e a p p e a l a g a i n st t h e o r d e r o f t h e CI T( A p p e a l s ) i n t h i s Tr i b u n a l i s 6 0 d a y s f r om th e d a t e o f c o m m u n i c at i o n of the order to the assessee or to the P r i n c i p a l Co m m i s s i o n e r o r C omm i s s i o n e r, a s t he c a s e m a y b e . Th e L d . c o u n s e l f o r a s s ess e e , t h e r e fo r e , h a s f u r t h e r s u b m i t t e d t h a t th e P r i n c i p a l C om m i s s i o n er o f I n c o m e Ta x, B a t h i n d a w o u l d h a v e t r an s f e r red t h e i m pu g n e d o r d e r s of t h e CI T( A p p e a l s ) , B a t h i n d a o n o r a b o u t 9 . 9 . 201 5 t o t h e Commissioner of I n co m e Ta x , C h a n d i g a rh for necessary a c t i o n a t h i s e nd w h i c h w o u l d ha v e r e c e i v ed b y h i m o n o r a b o u t 16 . 9 . 2 0 15. Th e L d . c o u nse l f o r a s s es s e e ha s f u r th e r s u b m i t t e d t h a t e v e n t h e a s se s se e h a d a l s o f i l ed a p p e a l s against t h e i mpu g n e d o r d e r s of t h e C I T( A p p e al s ) before A m r i t s a r B e nc h o f t h e Tr i b u n a l , w h i c h w e r e d ec i d e d v i d e order da t e d 7 .2 . 2 0 1 7 and w hi c h w e re r ec e i ve d by the Principal C om mi s s i o n e r of I n co m e Ta x , Bathinda, who f u r t h e r t r a n s f er re d t h e s am e t o th e C o m m i s s i o n e r o f I n c om e Ta x , C h a n d i g a rh by 2 8 . 2 . 2 0 1 7, whereas the appeals in question have been filed on 2 7 . 1 2. 2 0 1 7 which ar e a p p a r e n t l y t i m e b a r r e d . Th e L d . c o u n s e l f o r a ss e s s e e h a s f u r t h e r s u bm i t t ed t h a t e v e n o t her w i s e , t h e ju r i s di c t i o n l i es w i t h t h e A m r i tsa r B e n c h o f t he Tr i b u n a l a n d no t w i t h t h e 3 ITA Nos.1709 to 1712/Chd/2017 AYs: 2007-08 to 2010-11 C h a n d i g a rh B e nc h o f t he Tr i b u na l . H e n ce , t h e ap p e a l s ar e n o t m a i n ta i n a b l e b e f o r e t h i s Be n ch .
4. Th e L d . D R , o n th e o t h e r h an d , ha s s u b m i t te d t h at t h e c a s e s o f t h e a s se s s e e e a r l i er w er e a s s e s s e d b y I n c o m e Ta x O f f i c e r -I I I , F e ro ze p u r . H o w e ve r , th e j u r i s d i ct i o n of t h e c a s e s for the above mentioned a ss e s s m e n t y e a rs had been t r a n s f e r re d to the o f f i ce of the D CI T( Ex e m p t i o n s) , C h a n d i g a rh i n p u r s u a n c e of t he o r d e r s o f t h e A d d l . CI T ( E x e m p t i on s ) , R a n g e -I , C h a n di g a r h d at e d 15 . 1 1 . 2 0 1 4. Th e r e f o r e , t h e DC I T, C h a n d i ga r h h a s p r e f e r r e d th e p r e s e n t appeals. F u r th er it has been p l e a d ed t ha t the D CI T, C h a n d i g a rh d i d n o t r e c e i v e th e or d e r s o f t h e Com m i s s i o n er o f I nc o m e Ta x , Ba t h i n d a . I t wa s on l y w h e n t h e o rde r s o f t h e Amritsar Be n c h of the Tr i b un a l dated 7. 2 .2 0 1 7 were r e c e i v e d an d i t w a s f o u n d th a t t h e CI T( A p p e a l s ) h a s g i v en r e l i e f t o t h e a s se s s e e o n t h e m ai n i s s u e b y w a y o f d e l e t i n g t h e p e n a l t y l ev i e d u / s 2 7 1 ( 1 ) ( c) o f t h e A c t . A l e t t e r w a s w r i t t e n t o t h e CI T( A p p e a l s ) , Ba th i n d a t o s e n d th e c o p y o f the orders so that further d ec i s i o n r e g a rd i n g filing of f u r t h e r a pp e a l m a y b e t a k e n. Th e r e a f t e r, r e c e i vi n g c o p y o f the i m p ug n e d orders of the C I T( A p p e al s ) , t he p r e s e nt a p p e a l s ha v e b een p r e f e r re d .
5. W e h a v e c o n s i der e d t h e r i v a l s ubm i s s i o n s . I n o u r v i e w , t h e a p p ea l s of th e R e v e nu e a re a p p a r e n t l y t i me b a r r e d by t w o y e a rs . Th e as s e s s e e ha d a l so f i l e d th e a p pe a l s a g a i n s t t h e i m p u g n e d o rd e r s o f t h e A m r i t s a r B e n c h o f t he Tr i b u n a l which we r e he ar d on 2 8 . 1 1 . 201 6 and were de c i d e d on 4 ITA Nos.1709 to 1712/Chd/2017 AYs: 2007-08 to 2010-11 7.2.2017 vide c o n s o l i d at e d o rd e r in I TA Nos.547 to 5 5 0 ( A s r ) /2 0 1 5 . Th e Department was duly r e p r e s e n ted t h r o u g h L d . D R S h r i V e d p a l S i ngh . Th e a b o v e f a c t s c l e a r l y show that th e D e p a r t m e nt wa s in k n o w l e d ge for the impugned o r de rs of the CI T( A p p e a l s ) . Mo r eo v e r , the M e m o r a n d um o f a p p e a l s al o n g w i th r e l e v a nt d o c um e n t s w e re a l s o s e n t t o t h e r e s p o n d e n t b y t h e Tr i b u n a l w hi l e s e r v i n g t h e n o t i c e o f th e a p p e al s . U po n s e r v i c e o f su c h n o t i c e , r e p r e s e n ta t i v e of t h e D e p a r tm e n t d u l y a p p e a re d b e f o r e t h e Tr i b u n a l a n d a r g u e d t h e m a t t e r i n d e t a i l . A t t ha t t i m e , n o o b j e c t i o n h a d be e n r a i s ed b y th e D . R . t ha t c op y o f t he i m p u g n e d o r d er s h a d n o t b e e n r e c e i v e d b y t h e D ep a r t m e n t . M o r e o v e r , a c o py o f t h e o r d e r o f t h e CI T( A p p e a l s) w a s v er y m u c h a v ai l a b l e o n t h e f i l e an d a f t e r g o i n g t hr o u g h t he s a m e , t h e D e p ar tm e n t h a d c o n t est e d t h e i s s u e r ai s e d b y t h e a s s e s s e e i n r e l at i o n t o t h e a d v er s e f i n d i ng s g i ve n b y t he C I T( A p p e al s ) , a ga i n s t w hi c h t he a s s e s s e e h a d pre f e r r e d a n appeal.
6. I n v i e w o f t h i s , t h e i n t e rn a l c orr e s p o n d e nc e w i th t h e o f f i c i a l s o f t h e D e p a r t m e nt , i n n o w a y , c a n b e a g r o u n d t o e x t e n d t h e l i mi ta t i o n p e r i o d o r t o c o n d o n e t he d e l a y i n f i l i n g t he a p p e al s . E v e n , no a p p l i c a t i o n fo r c o n do n a t i o n of delay ahs b e en filed by the Department. Under the c i r c u m s t an c e s , w i t h o u t g o i n g t o t h e q ue s t i o n o f t e r r i t or i a l j u r i s d i c ti o n the appeals b e i ng barred by l i mi t a t i o n are h e r e b y d i s m i s s ed.
5 ITA Nos.1709 to 1712/Chd/2017
AYs: 2007-08 to 2010-11
7. I n t h e r e s u l t, a l l t h e a pp e a l s f i l ed b y t he R e ve n ue a r e d i s m i s s e d.
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 o n 1 5. 0 6 . 2 018 .
Sd/- Sd/-
(B.R.R. KUMAR) (SANJAY GARG)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated : 15 t h June, 2018
*Rati*
Copy to:
1. The Appellant
2. The Respondent
3. The CIT(A)
4. The CIT
5. The DR Assistant Registrar,
ITAT, Chandigarh