Ita/36/2023 Of Save A Family Plan (India) v. The Deputy Commissioner Of Income Tax (Exemptions)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH WEDNESDAY, THE 6 DAY OF DECEMBER 2023 / 15TH AGRAHAYANA, 1945 ITA NO. 36 OF 2023ORDER DATED 03.07.2023 OF INCOME TAX APPELLATE TRIBUNAL, COCHINBENCH, COCHIN, IN ITA NO. 138/COCH/2020 APPELLANT SAVE A FAMILY PLAN (INDIA)AISWARYAGRAM, PARAPPURAM, KANJOOR P O, ERNAKULAM, KERALA, REPRESENTED BY ITS EXECUTIVE DIRECTOR, MR. MELAPPELLY MATHAI MARSHEL., PIN – 683575 BY ADVS.SRI.ALEXANDER JOSEPH MARKOSSRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOSSRI.ISAAC THOMASSRI.SHARAD JOSEPH KODANTHARASRI.JOHN VITHAYATHILSRI.AIBEL MATHEW SIBY RESPONDENT: THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS)CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI, PIN - 682018 BY SRI JOSE JOSEPH,SC THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON06.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dr. A.K.Jayasankaran Nambiar, J. This Income Tax Appeal impugns an order dated 03.07.2023 ofthe Income Tax Appellate Tribunal, Cochin Bench, Cochin, in ITANo.138/COCH/2020, pertaining to the assessment year 2014-2015under the Income Tax Act. 2. Shorn of unnecessary factual details, the brief facts necessaryfor the disposal of this Income Tax Appeal are that the Tribunal, by theimpugned order, had dismissed the appeal preferred by the appellantassessee solely for the reason that the affidavit filed in support of thedelay condonation application seeking to condone the delay in filing theappeal before the Tribunal did not contain any cogent reasons for thedelay occasioned. The Tribunal was of the view that a better affidavit tosupport the delay condonation application was necessary and, towardsthat end, had directed the appellant to file a better affidavit in supportof the delay condonation application. Apparently, notwithstanding thetime granted to the appellant, the said affidavit was not filed, andconsequently, the Tribunal proceeded to dismiss the delay condonationapplication and, thereafter, the appeal itself. 3. Before us, it is the submission of the learned Senior counselSri.V.Abraham Markose, appearing on behalf of the appellant, that thefresh affidavit as sought by the Tribunal was, in fact, ready to be filedbefore the Tribunal on the date when the appeal was posted. However,inasmuch as the hearing was through video conference and was adifficulty expressed by the appellant for uploading the fresh affidavit,the affidavit did not reach the Tribunal on the said date. It is statedthat the fresh affidavit is ready and can be filed before the Tribunalimmediately. 4. Taking note of the said submission of the learned Seniorcounsel and finding that there would be no prejudice caused to therespondent if there is a fresh consideration of the delay condonationapplication by the Tribunal, we deem it appropriate to dispose thisIncome Tax Appeal with the following directions: i. The appellant shall file the additional affidavit explainingthe reasons for the delay occasioned in filing the appealbefore the Tribunal within two weeks from today. ii. On receipt of the said affidavit, the Tribunal shallconsider the application preferred by the appellant for condonation of delay in filing the appeal before the Tribunalwithin a further period of three weeks after hearing theappellant. iii. To enable the Tribunal to do so, we set aside theimpugned order dated 03.07.2023 of the Tribunal. The Income Tax Appeal is disposed as above without answeringthe questions of law raised. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- DR. KAUSER EDAPPAGATH JUDGE mns ITA No.36 of 2023 :5: APPENDIX OF ITA 36/2023 PETITIONER ANNEXURES Annexure AASSESSMENT ORDER DATED 30.12.2016 FORASSESSMENT YEAR 2014-15 Annexure B ORDER OF THE COMMISSIONER OF INCOMETAX (EXEMPTIONS) UNDER SECTION 263DATED 29.03.2019 condonation of delay in filing the appeal before the Tribunalwithin a further period of three weeks after hearing theappellant. iii. To enable the Tribunal to do so, we set aside theimpugned order dated 03.07.2023 of the Tribunal. The Income Tax Appeal is disposed as above without answeringthe questions of law raised. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- DR. KAUSER EDAPPAGATH JUDGE mns ITA No.36 of 2023 :5: APPENDIX OF ITA 36/2023 PETITIONER ANNEXURES Annexure AASSESSMENT ORDER DATED 30.12.2016 FORASSESSMENT YEAR 2014-15 Annexure B ORDER OF THE COMMISSIONER OF INCOMETAX (EXEMPTIONS) UNDER SECTION 263DATED 29.03.2019 Annexure CAPPEAL FILED BEFORE THE INCOME TAXAPPELLATE TRIBUNAL DATED 19.03.2020APPELLATE TRIBUNAL DATED 19.03.2020 Annexure DCOVERING LETTER DATED 27.05.2020 Annexure EAFFIDAVIT FOR CONDONATION OF DELAYDATED 20.02.2020DATED 20.02.2020 Annexure FREVISED ASSESSMENT ORDER DATED20.12.201920.12.2019 Annexure G ORDER OF THE INCOME TAX APPELLATETRIBUNAL DATED 03.07.2023