M/s. Nitish Shelters, Pune V. Deputy Commissioner of Income-tax, Circle - 3, Pune

ITA 1264/PUN/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7141 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 26-07-2018
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1264/PUN/2018 िनधा रण वष / Assessment Year : 2014-15 M/s. Nitish Shelters, Flat No.2, Bharti Niwas Colony, Prasannagad Apartment, Jaigad Marg, Lane No.4, Prabhat Road, Erandwane, Pune – 411 004 PAN :AAGFN4386G Vs. Dy.CIT, Circle-3, Pune Appellant Respondent आदेश / ORDER This appeal by the assessee is directed against the ex parte order passed by the CIT(A), Pune on 16-04-2014 in relation to the Assessment Year 2014-15. 2. We have heard both the sides and perused the relevant material on record. It is seen that the ld. CIT(A) passed the order ex-parte qua the assessee and dismissed the appeal as time barred, which was late by 30 days. The reason for the delay was stated to be family marriage. Considering the totality of the facts and circumstances of the case, we are satisfied that the delay was due Assessee by Smt. Deepa Khare Revenue by Shri S.P. Walimbe Date of hearing 30-11-2021 Date of pronouncement 01-12-2021 ITA No.1264/PUN/2018 M/s. Nitish Shelters 2 to bona fide reasons. As such, the delay is condoned. The impugned order is, ergo, set aside and the matter is remitted to the file of the ld. CIT(A) with a direction to dispose of the appeal afresh on merits as per law after allowing a reasonable opportunity of hearing to the assessee. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 01 st December, 2021 Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दनांक Dated : 01 st December, 2021 Satish आदेश आदेशआदेश आदेश क क क क ितिलिप ितिलिप ितिलिप ितिलिप अ ेिषत अ ेिषतअ ेिषत अ ेिषत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. आयकर आयु (अपील) / The CIT (Appeals)-3, Pune 4. The PCIT-2, Pune 5. DR, ITAT, A Bench, Pune ; 6. गाड फाईल / Guard file. // True copy // आदेशानुसार आदेशानुसारआदेशानुसार आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No.1264/PUN/2018 M/s. Nitish Shelters 3 Date 1. Draft dictated on 30-11-2021 Sr.PS 2. Draft placed before author 01-12-2021 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. *