Nilesh Sriniwas Chechani, Jalna V. Assistant Commissioner of Income-Tax, Cen Cir -1. , Aurangabad

ITA 147/PUN/2022

AI Insights

The case involves appeals filed by the assessee, Nilesh Sriniwas Chechani, against the orders of the Commissioner of Income Tax (Appeals)-12, Pune, for the assessment years 2008-09, 2011-12 to 2014-15. The primary contention was the issuance of ex-parte orders by the CIT(A) during the COVID-19 pandemic, which the appellant could not contest due to the pandemic-related restrictions. The Tribunal noted the procedural lapses and the impact of the pandemic on the appellant's ability to respond, referencing the Supreme Court's decision in 'Cognizance for Extension of Limitation'. Consequently, the Tribunal decided to remand the case for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137180 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 12-01-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 20-02-2022
• Other Referred Cases: Cognizance for Extension of Limitation, 117 taxmann.com 66 (SC)
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.144 to 148/PUN/2022 िनधाᭅरण वषᭅ / Assessment Years : 2008-09, 2011-12 to 2014-15 Nilesh Sriniwas Chechani, Plot No.343 K 517, Priyadarshani Colony, Sambhaji Nagar Road, Jalna- 431203. PAN : ADMPC4648R Vs. ACIT, Central Circle-1, Aurangabad. Appellant Respondent आदेश / ORDER PER BENCH : These are the appeals filed by the assessee directed against the separate orders of the ld. Commissioner of Income Tax (Appeals)- 12, Pune [‘the CIT(A)’] dated 30.10.2021 for the assessment years 2008-09, 2011-12 to 2014-15 respectively. Assessee by : Shri Nilesh Sriniwas Chechani Revenue by : Shri Keyur Patel Date of hearing : 13.01.2023 Date of pronouncement : 13.01.2023 ITA Nos.144 to 148/PUN/2022 2 2. Since the identical facts and common issues are involved in all the above captioned five appeals of the assessee, we proceed to dispose of the same by this common order. 3. At the outset, we find that the ld. CIT(A) passed an ex-parte order without giving reasonable opportunity of hearing to the appellant. 4. Further, at the outset, we find that the ld. CIT(A) had initiated the appellate proceedings during the period of Covid-19 Pandemic i.e. 08.12.2020, 17.02.2021, 08.03.2021, 20.08.2021, 13.09.2021, 21.10.2021, 13.10.2021 and 21.10.2021, which clearly falls within period of Covid-19 Pandemic, was prevalent. It can be safely assumed that the appellant was prevented from causing the appearance before the ld. CIT(A) on account of difficulties faced by the appellant on account of Covid-19 Pandemic taking clue from decision of the Hon’ble Supreme Court in the case of Cognizance for Extension of Limitation, 117 taxmann.com 66 (SC), wherein, the Hon’ble Apex Court taking the cognizance of the difficulty faced by the country extended the various limitations prescribed under the various Statutes. Therefore, in the interests of justice, we ITA Nos.144 to 148/PUN/2022 3 remand the matter to the file of the ld. CIT(A) for de novo adjudication of issue in appeals in accordance with law. 5. In the result, all the above captioned five appeals of the assessee stands partly allowed. Order pronounced on this 13 th day of January, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 13 th January, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-12, Pune. 4. The Pr. CIT (Central), Nagpur. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.