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TMI Blog2019 (4) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... d therefore this objection of the CIT(A) does not survive anymore. Therefore, in the interest of substantial justice, we set aside the impugned order of the CIT(A) dated 22.09.2017 and restore the matter to his file for admission and consideration and disposal on merits of the issues raised therein, after affording the assessee adequate opportunity of being heard and to file details / submissions required, which shall be duly considered by the CIT(A) before deciding the issues for consideration. We hold and direct accordingly. Ex-parte orders of CIT-A - HELD THAT:- Interest of substantial justice will be well served by setting aside these impugned ex-parte orders of the CIT(A) dated 31.10.2017 and restore the matters in both these appeals also to his file for admission, consideration and disposal on merits of the issues raised therein, after affording the assessee adequate opportunity of being heard and to file details / submissions required, which shall be duly considered by the CIT(A) before deciding the issues for consideration. - ITA Nos.2739 to 2741/Bang/2018 - - - Dated:- 12-4-2019 - Shri N. V. Vasudevan, Vice President And Shri Jason P Boaz, Accountant Member For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeking further advise in the matter and filing the appeal. 8. That, I was advised by M/s. S.VENKATESAN Co., Chartered Accountants, to file an appeal immediately by seeking condonation of delay and thereafter, immediate steps were taken to file the appeal before the Hon'ble ITAT. 9. That, the delay in filing the appeal was due to reasonable cause and beyond my control and the delay was neither intentional, willful nor deliberate and was occasioned on account of the reasons stated above. 10. That, it is, therefore, prayed that the delay in filing the appeal may kindly be condoned and the appeal may kindly be admitted and disposed off on merits for the advancement of substantial cause of Justice. 3.1 We have considered the rival submissions and perused the material on record with regard to the assessee s petitions for condonation of delay in filing these three appeals; including the judicial precedents in this regard. The Hon ble Apex Court in the case of MST Katiji and Others (167 ITR 141) (SC), while explaining and laying down the principles that need to be kept in mind while considering an application for condonation of delay, has emphasized that substanti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriving only agriculture income, which is exempt from tax and having no other income exceeding the income not liable to tax is obliged to obtain a Permanent Account Number [PAN] in terms of section 139[A] and further erred in holding that the appeal filed by the appellant by not obtaining the PAN and not citing the same in the Memo of appeal, the appeal filed by the appellant is invalid in law, which is on erroneous appreciation of the admitted facts and law and consequently, the impugned assessment order requires to be cancelled. 3.1 The learned CIT[A] failed to appreciate that the learned A.O. himself has not cited the PAN number in the assessment order in column [3] as required by law and the learned CIT[A] further failed to appreciate that the A.O. could have on his own secured the appellant a PAN number soon after serving the notice to make the impugned assessment order. 3.2 The learned CIT[A] further ought to have appreciated that mentioning of PAN in Form No. 35 was not a mandatory requirement for filing the first appeal and hence the appeal ought to have been admitted and adjudicated on merits instead of being rejected on this ground. 4. The order of assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 71[1][b] of the Act and consequently, the levy of penalty deserves to be cancelled. 4. Without prejudice to the above, the learned CIT[A] failed to appreciate that the appellant was prevented by reasonable cause in not complying with the notices and consequently, the penalty levied deserves to be cancelled. 5. Without prejudice to the above, the penalty levied is excessive and liable to be reduced substantially. 6. For the above and other grounds that may be urged at the time of hearing of the appeal, your appellant humbly prays that the appeal may be allowed and Justice rendered and the appellant may be awarded costs in prosecuting the appeal and also order for the refund of the institution fees as part of the costs. 4.3 ITA No.2741/Bang/2018 Assessment Year 2006-07 1. The orders of the authorities below in so far as they are against the appellant, are opposed to law, equity, weight of evidence, probabilities, facts and circumstances of the case. 2. The learned CIT[A] is not justified in disposing off the appeal without allowing sufficient and real opportunity to the appellant to represent his case before the learned CIT[A] under the facts and in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the impugned order of the CIT(A) which is the subject matter of appeal in ITA No.2739/Bang/2018, the CIT(A) has held that the assessee has not obtained and not furnished the PAN in Form No.35. Regarding this finding of the CIT(A), we find that now the assessee has obtained PAN AANHM 6722 N (a copy of which is placed on record) and therefore this objection of the CIT(A) does not survive anymore. Therefore, in the interest of substantial justice, we set aside the impugned order of the CIT(A) dated 22.09.2017 and restore the matter to his file for admission and consideration and disposal on merits of the issues raised therein, after affording the assessee adequate opportunity of being heard and to file details / submissions required, which shall be duly considered by the CIT(A) before deciding the issues for consideration. We hold and direct accordingly. 4.6.2 The contention / view of the CIT(A) in the appeals in ITA Nos.2740 2741/Bang/2018 is that the assessee has not attended before the CIT(A) on the date of hearing and that the appeal Memorandum were not accompanied by copy of the orders appeal against. In this regard, on a perusal of the impugned orders, we find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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