M/s Archway Venkateshwara Associates, Pune V. ITO, Ward 12(1), Pune, Pune

ITA 1126/PUN/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0108 (ITAT-PUNE)
• Duration Of Justice: 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 26-10-2023
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.1126/PUN/2023 नधा रण वष / Assessment Year : 2014-15 M/s. Archway Venkateshwara Associates, 702, 2 nd Floor, Maharashtra Bhavan, Kumthekar Road, Sadashiv Peth, Pune – 411 030, Maharashtra PAN : AAPFA2507H Vs. ITO, Ward-12(1), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 18-08-2023 passed by the ld. CIT(A) in National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2014-15. 2. There is no appearance from the side of the assessee despite notice. I am, therefore, proceeding to dispose of the appeal ex parte qua the assessee. 3. After hearing the ld. Departmental Representative and perusing the relevant material on record, it is seen that the assessment order in Assessee by None Revenue by Shri Arvind Desai Date of hearing 07-11-2023 Date of pronouncement 07-11-2023 ITA No. 1126/PUN/2023 M/s. Archway Venkateshwara Associates 2 this case was passed u/s.143(3) r.w.s.147 of the Act determining total income at Rs.31,59,046/-. The ld. CIT(A) dismissed the appeal of the assessee in limine by not condoning the delay without giving adequate opportunity for explaining the reasons which led to the belated filing of the appeal. In view of the facts obtaining in the instant case, I am of the opinion that it would be just and fair if the impugned order is set- aside and the matter is remitted to the file of the ld. CIT(A) with a direction to decide the appeal afresh as per law after allowing a reasonable opportunity of hearing to the assessee. I order accordingly. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 07 th November, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 07 th November, 2023 Satish ITA No. 1126/PUN/2023 M/s. Archway Venkateshwara Associates 3 आदेश क त ल प अ े षत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The Pr.CIT concerned 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, SMC, Pune / DR, ITAT, Pune 5. गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 07-11-2023 Sr.PS 2. Draft placed before author 07-11-2023 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *