9911796707
TMI Blog2020 (2) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... 1(1)(c) & 154 of the Income Tax Act 1961(In short the 'Act') on 16.12.2016, 20.12.2016 & 22.05.2017 framed by ITO (Intl. Txn.), Bhopal(in short Ld. 'A.O). 2. Assessee has raised following grounds of appeal:- Appeal No.ITA/78/Ind/2019 Assessment Year 2014-15 On the facts and the circumstances of the case:- 1. That the assessment u/s 143(3) is invalid, without jurisdiction, barred by limitation, illegal and liable to be quashed. (Tax Effect :20,88,985/-) 2. That the Ld, CIT(A) was unjustified in passing an ex-parte order without giving meaningful opportunity to the appellant. (Tax Effect :20,88,985/-) 3. That the Ld CIT(A) was unjustified in not condoning the delay in filing the appeal and not considering the case on merits. (Tax E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be quashed. (Tax Effect :10,45,950/-) 2. That the IL, CIT(A) was unjustified in passing an ex-parte order without giving meaningful opportunity to the appellant. (Tax Effect : 10,45,950/-) 3. That the Ld CIT(A) was unjustified in not condoning the delay in filing the appeal (Tax Effect : 10,45,950/-) 4. Without prejudice, the Ld. CIT(A) was not justified in upholding the order passed u/s 154 where the only reason for passing such order was charging of interest u/s 234A and 234B, which is debtable in nature (Tax Effect 10,45,950/-) 5. Without prejudice, the Ld. CIT(A) was unjustified in not considering the fact that if the interest u/s 234A & 234B is not charged while passing the assessment order it means that assessing officer had w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Assessee migrated to Spain in 1986. He did investment in Indore during the year under consideration. 2. Assessment order was served on watchman, who used to reside in the Bungalow of appellant. Watchman gave it to Mr. Pahuja after 15 days and after receiving the order, Shri Pahuja contacted the CA. Shri Narendra Bhandari and handed over the order to him to file the appeal. 3. That after handing over the papers, Mr Pahuja was under the impression that appeal will be filed. 4. Thereafter, since the appeal could not be filed, later Mr. Pahuja approached Shri N. Purandre CA. In the notice of demand issued u/s 156, it was also mentioned that appeal of the order may be filed to CIT(A}, Bhopal within 30 days from the receipt of the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal before him and dismissing the appeals in limine without adjudicating the issues on merits. 9. As regards delay in filing the appeal, the Ld. Counsel for the assessee has given reasons in the written submissions which intends to explain that the assessee being a non resident was dependent on his counsel for the legal remedies available in the Act against the additions made by the Ld. A.O. Since the assessee was residing outside India the assessment order was served to the watchman thereafter handed over to the counsel for taking necessary action. However the counsel failed to take any action during the time permitted for filing the appeal which caused the delay. Assessee was in bonafide belief that appeal has been filed by the due d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay is occasioned deliberately, or on account of culpable negligence or on account of mala fides. A litigant does not stand to benefit by restoring to delay. In fact, he runs a serious risk. (vi) It must be grasped that the judiciary is respected not on account of its power to legalise injustice on technical grounds, but because it is capable of removing injustice and is expected to do so" 12. Similar view were also taken by various Hon'ble Courts in the case of Vijay Vishin Meghani vs DClT 86 taxmann.com 98 (Bom.) & Improvement trust, Ludhiana Civil Appeal No. 2395 of 2008 (SC). 13. Further Hon'ble Supreme Court in the case of Improvement Trust, Ludhiana Vs Ujagar Singh & Ors in Civil Appeals No.2395 of 2008 held as under:- "2 Afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he High Court, are hereby set aside and quashed.' As a consequence, the matter stands remitted to the Executing Court for deciding the appellant's application filed under Order 21 Rule 90 of CPC at an early date on merits. Since there are only two contesting parties to the litigation that is to say the appellant and respondent No.5, both would appear before the Executing Court on 20/7/2010. Being an old case an endeavour would be made by the Executing Court to take up the case as far as possible, on day-to-day basis and no party would seek an undue adjournment in the matter. We make it clear that we have expressed no opinion, on the merits of the matter and any observation made herein would not be construed as an expression of opini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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