Nemichand Savaji Solanki, Satara V. Income-tax Officer, Ward - 1, Satara

ITA 1328/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3196 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 03-09-2019
• 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.1328/PUN/2019 / ASSESSMENT YEAR : 2009-10 NEMICHAND SAVAJI SOLANKI, PARIJAT BUILDING, A/P. UMBRAJ, TAL. KARAD, DIST. SATARA MAHARASHTRA 415 109 PAN : AEHPS5382N VS. ITO, WARD-1, SATARA (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSE D BY THE CIT(A)-8, PUNE ON 06-08-2019 IN RELATION TO THE ASSESS MENT YEAR 2009-10. 2. IT IS SEEN THAT THE ASSESSEE FILED THE APPEAL BEFORE THE LD. CIT(A) BELATEDLY BY 14 DAYS. SUCH A DELAY WAS NOT CONDONE D AND THE APPEAL WAS EVENTUALLY DISMISSED IN LIMINE . THE ASSESSEE IS AGGRIEVED BY DISMISSAL OF THE APPEAL. APPELLANT BY SHRI M.K. KULKARNI RESPONDENT BY SHRI PRASHANT MAHAJAN DATE OF HEARING 09-03-2020 DATE OF PRONOUNCEMENT 09-03-2020 ITA NO.1328/PUN/2019 NEMICHAND SAVAJI SOLANKI 2 3. I HAVE HEARD THE RIVAL SUBMISSIONS AND GONE THROUGH TH E RELEVANT MATERIAL ON RECORD. IT IS SEEN THAT THE ASSESSMEN T ORDER WAS PASSED IN THIS CASE ON 17-03-2015 WHICH WAS SERVED ON THE ASSESSEE ON 26-04-2015. THE ASSESSEE FILED APPEAL BEFORE THE C IT(A) ON 11- 05-2015 WITH A 14 DAYS DELAY. THE ASSESSEE FILED AN AFFI DAVIT STATING THAT HE MET WITH AN ACCIDENT AT THE MATERIAL TIME WHICH LED TO THE DELAY OF 14 DAYS. THIS FACT HAS ALSO BEEN RECORDED BY THE CIT(A) ON PAGE 6 PARA 6.6 OF THE IMPUGNED ORDER. SUCH A DELAY O F 14 DAYS IN THE GIVEN FACTS AND CIRCUMSTANCES WAS CAUSED DUE TO GENUIN E REASONS, WHICH OUGHT TO HAVE BEEN CONDONED. I, THEREFO RE, CONDONE THE DELAY IN SUCH LATE FILING OF THE APPEAL BEFORE THE LD. CIT (A) AND SEND THE MATTER BACK TO HIS FILE FOR A FRESH DISPOSAL OF THE APPEAL ON MERITS AS PER LAW AFTER ALLOWING REASONABLE OPPORTUNITY OF HEA RING TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 09 TH MARCH, 2020. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 09 TH MARCH, 2020 ITA NO.1328/PUN/2019 NEMICHAND SAVAJI SOLANKI 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-8, PUNE 4. THE PR.CIT-3, PUNE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 09-03-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 09-03-2020 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. *