Gaurav D. Kute, Pune V. Income-tax Officer, Ward - 3 (1), Pune

ITA 1193/PUN/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3377 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 09-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF PASSED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . ., . / ITA NO. 1193/PUN/2019 / ASSESSMENT YEAR : 2010-11 GAURAV DATTATRAY KUTE, 17/2A, KHILAREWADI, OPP. SUVARNA NAGARI, KARVE ROAD, PUNE 411 052 PAN : ANNPK9784F VS. ITO, WARD-3(1), PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSE D BY THE COMMISSIONER OF INCOME-TAX (APPEALS)-3, PUNE ON 10-06-2019 IN RELATION TO THE ASSESSMENT YEAR 2010-11. 2. SHORN OFF NEEDLESS DETAILS, IT IS SEEN THAT THE REASSESSME NT PROCEEDINGS WERE INITIATED AND THE ASSESSMENT WAS COMPLETED U/S.143(3) R.W.S.147 OF THE INCOME-TAX ACT, 1961 (HERE INAFTER APPELLANT BY SHRI PRATIK SANDBHOR RESPONDENT BY SHRI PRASHANT MAHAJAN DATE OF HEARING 14-11-2019 DATE OF PRONOUNCEMENT 15-11-2019 ITA NO.1193/PUN/2019 GAURAV D. KUTE 2 CALLED THE ACT) ON 12-12-2017 DETERMINING TOTAL INCOME AT RS.11,76,510/-. THE ASSESSEE FILED APPEAL BEFORE THE LD . CIT(A) WHICH WAS DELAYED BY 129 DAYS. THE ASSESSEE EXPLAINED THE REASONS FOR THE DELAY WHICH DID NOT FIND FAVOUR WITH THE LD . FIRST APPELLATE AUTHORITY, WHO DISMISSED THE APPEAL IN LIMINE BY NOT CONDONING THE DELAY. THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER. 3. HAVING HEARD BOTH THE SIDES AND GONE THROUGH THE RELEVA NT MATERIAL ON RECORD, IT IS SEEN THAT THE ASSESSMENT ORDER WAS PASSED ON 12-12-2017 WHICH WAS SERVED A FEW DAYS LATE R ON THE ASSESSEE. ON 11-01-2018, THE ASSESSEES FATHER PASSE D AWAY. AS AGAINST THE DUE DATE, THE APPEAL WAS ACTUALLY FILED BELATEDLY BEFORE THE LD. CIT(A) BY 129 DAYS. THE ASSESSEE HAS FILED AN AFFIDAVIT STATING THE REASONS WHICH CAUSED THE DELAY. IT HAS B EEN ASSERTED THAT THE ASSESSEES FATHERS HEALTH WAS CONTINUOUSLY DETERIORATING DURING THE RELEVANT PERIOD, WHO EVENTUALLY PASSE D AWAY ON 11-01-2018. IN MY CONSIDERED OPINION, SUCH REA SONS SERVE A VALID GROUND FOR CONDONATION OF THE DELAY. EX CONSEQUENTI, THE DELAY IS CONDONED AND THE APPEAL IS RESTORED TO THE FILE OF LD. CIT(A) WITH A DIRECTION TO DISPOSE OFF THE SAM E ON ITA NO.1193/PUN/2019 GAURAV D. KUTE 3 MERITS AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH NOVEMBER, 2019. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 15 TH NOVEMBER, 2019 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-3, PUNE 4. THE PR.CIT- 2, PUNE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO.1193/PUN/2019 GAURAV D. KUTE 4 DATE 1. DRAFT DICTATED ON 14-11-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 14-11-2019 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. *