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2015 (9) TMI 661 - ITAT CHANDIGARH

2015 (9) TMI 661 - ITAT CHANDIGARH - TMI - Condonation of delay - delay of about 554 days - Held that:- It appears that for the first time the assessee has taken the plea that address mentioned on registered post is wrong or that the letter was sent on wrong address and there was no business at that time as it was closed in 2008. As regards the Plea that there was no business as it was closed in 2008, do not find an iota of evidence in support of this contention. Even otherwise also this content .....

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he registered letter was received back with remarks from the Postal Authorities "refused to receive". Photocopy of envelope is also available on record. Fully agree with these observations of the CIT that there are no sufficient reasons for the inordinate delay in filing the appeal almost after one and half years. It is well settled that the phase "sufficient cause" is not a question of principle, but is a question of fact. Hence, whether to condone the delay or not depends upon the facts and ci .....

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72/Chd/2013 - Dated:- 22-6-2015 - Shri H. L. Karwa, VP, J. For the Petitioner : Shri H R Saldi For the Respondent : Shri R K Gupta ORDER Per H. L. Karwa, VP This appeal filed by the assessee is directed against the order of CIT(A), Patiala, dt. 25/10/2013 relating to Assessment Year 2007-08. 2. In this appeal the assessee has raised the following grounds: "1. That the Ld. CIT(A) have ignored the fact that no notice u/s 143(2) was served within limitation and no proof was brought on record a .....

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was served by Regd. Post on 31.12.2009 and appellant never refused to accept as there was no business at that time as it was closed in 2008. As such there was no possibility to refuse. 4. That the Ld. CIT(A) without affording a reasonable opportunity have treated the appeal out of limitation and as such had not decided the other ground of appeal on merit which is illegal, arbitrary and against the facts of the case. The Ld. CIT(A) may be directed to condone the delay and to hear the appeal on me .....

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on 142(1) on 29/09/2009 fixing the case for hearing on 08/10/2009. In response to the above notice, Sh. S.C.Satija, Advocate the Ld. Representative of the assessee attended the proceedings on 08/10/2009 and the hearing of the case was adjourned to 22/10/2009. Sh. S.C. Satija, Advocate appeared on 22/10/2009 and at his request hearing of the case was adjourned to 06/11/2009. According to AO nobody appeared on behalf of the assessee on 06/11/2009. Again AO issued notice under section 142(1) to the .....

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oans and details of household expenses and sources thereof. The AO observed that none attended on 24/12/2009 nor any adjournment was sought. Consequently the AO completed the assessment exparte under section 144 of the Act vide his order dt. 24/12/2009. In the assessment order dt. 24/12/2009, the AO made certain additions / disallowances. 4. Being aggrieved by the order of the AO, the assessee carried the matter in appeal before the CIT(A). As per the Income Tax Act, the limitation prescribed fo .....

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erved upon the assessee by registered post on 31/12/2009, and hence there was no reason for inordinate delay in filing appeal almost after one & half years. The findings given by the Ld. CIT(A) are as under : "04. The 1st issue in this case is that the appeal has been filed late. As per ITNS-51, the notice of demand was served on 31.12.2009 while, appeal has been filed on 08.08.2011. In this connection, the appellant has submitted that the assessment order was not served on the appellan .....

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py of receipt from Postal Authorities enclosed). The registered letter was received back with remarks from the Postal Authorities "refused to receive". The photocopy of envelop is also enclosed herewith for ready reference." 4.2 I have considered the submissions made, it is amply proved that the demand notice / penalty notices etc. has been duly served on the appellant by registered post on 31.12.2009. In view of this, I find no reason for the inordinate delay in filing the appeal .....

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ate application for condonation of delay was submitted by the assessee before the CIT(A). However, as per statement of facts submitted alongwith Form No. 35 (see Rule 45) before the CIT(A), assessee pretended that the appeal filed by him was well with in time. Para 1 of "Statement of Facts" reads as under: Statements of Facts 1. That the Ld. A.O. has framed the assessment Ex-Parte without giving reasonable opportunity. He has framed the assessment at a very high figure and no notice wa .....

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hereafter filed an appeal on 08/08/2011. Hence there is no delay in filing the appeal. Ld. Counsel for the assessee reiterated the submissions made before the CIT(A). As per the directions of this bench, Ld. DR produced the records of CIT(A) Patiala concerning the assessee. Ld DR submitted that Shri. S.C. Satija, Advocate the ld. Counsel for the assessee attended the proceedings before the AO as per order sheet entry dt. 08/10/2009, 22/10/2009 and 16/12/2009. On 16/12/2009, the assessee filed so .....

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ry of limitation date as prescribed in section 153(1) of the Act. The relevant provisions of section 153(1) applicable at the relevant time, read as under : Time limit for completion of assessments and reassessments. 153. (1) No order of assessment shall be made under section 143 or section 144 at any time after the expiry of - (a) two years from the end of the assessment year in which the income was first assessable; or b) one year from the end of the financial year in which a return or a revis .....

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t;twenty-one months" had been substituted: 8. The Ld. DR submitted that for the assessment year 2007-08 time limit for completion of assessment under section 143 or section 144 was 31/12/2009. As per the above provision of law the AO was bound to complete the assessment on or before 31/12/2009. Ld. DR submitted that the assessee who was being advised and represented by his counsel Sh. S.C. Satija, Advocate was well aware of the provisions of section 153(1), which prescribe the time limit fo .....

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sment order alongwith demand notice were forwarded to the assessee by registered post on 31/12/2009. Photocopy of receipt from Postal Authorities is available in the records of CIT(A). The registered letter was received back with remarks from the Postal Authorities "refused to receive". The photocopy of the envelope is also available in the file of CIT(A). Ld. DR vehemently argued that the assessee was guilty of negligence and there is inordinate delay in filing the appeal before the C .....

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st on 31/12/2009 and the assessee never refused to accept the same as there was no business at that time as it was closed in 2008. As such there was no possibility to refuse. He further pointed out that the address mentioned on the registered letter which is said to be served on the assessee on 31/12/2009 is different from the address submitted by the assessee in the return of income. According to the Ld. Counsel for the assessee the address mentioned in the return of income is as under: "M .....

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red letter which is served on the assessee on 31/12/2009. In the return of income assessee has not mentioned the words " Proprietor M/s Mohinder Oil Carriers". In my opinion it cannot be said that the AO has sent the assessment order dt. 24/12/2009 on wrong address. It is observed that the assessee filed the appeal before the CIT(A) on 08/08/2011 against the order of AO, (ITO, Ward-1 Mandi Gobindgarh). In Form No. 35 the assessee himself has given the address as under: "Sh. Mohind .....

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rop. M/s Mohinder Oil Carriers, Ambe Majra, Mandi Gobindgarh It is also noticed that Sh. H.R. Saldi, Advocate has submitted a letter dt. 21.10.2013 before the CIT(Appeal), Patiala wherein the address of the assessee is given as under: Date: 21.10.2013 To The Commissioner of Income Tax (Appeal), Patiala Reg: Mohinder Singh Prop. M/s Mohindera Oil Carriers, G.T. Road, Mandi Gobindgarh PAN No. ALZPS8540B Sub: Appellate Proceedings-Asstt. Year 2007-08. Sir, The appellant in the written submission da .....

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is liable to be annulled. Thanking you, Yours faithfully, Sd/- Mohinder Singh 12. The assessee also submitted written submissions before the CIT(A) on 07/11/2012 and the address of the assessee is mentioned as under: "Mohinder Singh Vill. Ambey Majra G.T. Road, Sirhind Side Mandi Gobindgarh PAN No. ALZPS8540B" It is also observed that as per Vakalatnama submitted before the Ld. CIT(A) the address of the assessee is as under: Vakalatnama / Power of Attorney Before Commissioner of Incom .....

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ncome-tax, Appellate Tribunal, to present application or petitions or appeal or revision to the said authorities and courts, to produce the accounts, Information and documents supplied by me/us to him/them or prepared by him/them as per my/our directions, and to withdraw and receive documents, to examine my/our Income-tax file, furnish returns of income, on facts and information furnished by me/us, receive notices and refund vouchers to sign and file statements as intimated by me/us and obtain c .....

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ent or declaration made before the authorities concerned. Accepted…… Sd/- (H.R. Saldi) Advocate Sd/- (Mohinder Singh) Director / Partner / Karta /Prop. Sd/- Rajiv Saldi F.C.A Dated……………………. 13. It appears that for the first time the assessee has taken the plea that address mentioned on registered post is wrong or that the letter was sent on wrong address and there was no business at that time as it was closed in 2008. As regar .....

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