Precision Seals Manufacturing P Ltd , Pune V. Assistant Commissioner of Income-Tax, Cricle- 10, Pune

ITA 100/PUN/2022

AI Insights

The case involves Precision Seals Manufacturing P. Ltd., the appellant, contesting an order from the Assistant Commissioner of Income Tax, Circle-10, Pune, which was later upheld by the CIT(A). The primary contention was the dismissal of their appeal by the CIT(A) due to a procedural delay of 8 days in filing the appeal against the assessment order under section 143(3) of the Income Tax Act, 1961. The assessee argued that the delay was caused by the misplacement of the assessment order by the company staff. The Tribunal found that the CIT(A) erred in not condoning the delay and remanded the case back for a decision on the merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134297 (ITAT-PUNE)
• Duration Of Justice: 11 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 19-12-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 07-02-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण “बी” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.100/PUN/2022 िनधाᭅरण वषᭅ / Assessment Year : 2014-15 Precision Seals Manufacturing P. Ltd., Gat No.306(Part), Nanekarwadi, Chakan, Pune – 410501. PAN: AABCP 1933 D Vs The Assistant Commissioner of Income Tax, Crircle-10, Pune. Appellant/ Assessee Respondent /Revenue Assessee by Shri Sharad Shah – AR Revenue by Shri M.G.Jasnani – DR Date of hearing 20/12/2022 Date of pronouncement 19/01/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee i.e. Precision Seals Manufacturing P. Ltd., is directed against the order of ld.Commissioner of Income Tax(Appeals)-8, Pune dated 09.05.2019 emanating from the order of the ACIT, Circle-10, Pune passed under section 143(3) of the I.T.Act, 1961 dated 22.12.2016. The Assessee has raised the following grounds of appeal: “1. The learned CIT(A) ought to have condoned the 8 days delay in filing the appeal before him. 2. The Ld CIT(A) ought to have decided the appeal on merit. 3. The Ld CIT(A) erred in (Ld CIT(A) erred in confirming) addition of Rs.14,65,510/- on account of difference in ITS data. ITA No.100/PUN/2022 Precision Seals Manufacturing Pvt. Ltd., [A] 2 4. The Ld AO erred in making an addition of Rs.22,463/- u/s 14A of the Income Tax Act.” 2. The ld.Authorised Representative (ld.AR) of the assessee had filed appeal before the ld.CIT(A) which was delayed by 8 days. Assessee had filed condonation application before the ld.CIT(A) along with reasons. However, the ld.CIT(A) did not condone the delay and dismissed the appeal of the assessee. 3. The ld.Departmental Representative(ld.DR) for the Revenue relied on the orders of the Lower Authorities. 4. Findings & Decision: On perusal of the order of the ld.CIT(A), it is observed that ld.CIT(A) has dismissed the appeal of the assessee on the ground that it was delayed appeal. The delay was only of 8 days. The assessee explained that the company staff had misplaced the assessment order, as a result of that there was delay of 8 days. We set-aside the appeal to the file of the ld.CIT(A) with the direction to condone the delay and decide the case on merits after giving opportunity to the assessee. Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose. 5. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 19 th January, 2023. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 19 th Jan, 2023/ SGR* ITA No.100/PUN/2022 Precision Seals Manufacturing Pvt. Ltd., [A] 3 आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “बी” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.