Smt. Manju Ramesh Sheth, Pune V. Income-tax Officer, Ward - 9(4), Pune

ITA 1690/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2448 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 25-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI , AM . / ITA NO. 1 690 /P U N/201 8 / ASSESSMENT YEAR : 20 06 - 07 SMT. MANJU RAMESH SHETH, SHOP NO.1, C - 38, SHREYAS CO. OP. HSG. SOCIETY, CHINCHWAD, PUNE 19 . / APPELLANT PAN: A LWPS4895G VS. THE INCOME TAX OFFICER , WARD 9(4) , PUNE . / RESPONDENT / APPELLANT BY : SHRI M.K. KULKARNI / RESPONDENT BY : S HRI M.K. VERMA / DATE OF HEARING : 1 1 . 0 3 .201 9 / DATE OF PRONOUNCEM ENT: 12 . 0 3 .201 9 / ORDER PER SUSHMA CHOWLA, J M : TH E APPEAL FILED BY ASSESSEE IS AGAINST THE ORDER OF CIT (A) - 6 , PUNE , DATED 03 . 0 9 .20 1 8 RELATING TO ASSESSMENT YEAR 20 06 - 07 AGAINST ORDER PASSED UNDER SECTION 14 3(3) R.W.S. 147 OF THE INCOME - TAX ACT , 1961 (IN SHORT THE ACT) . ITA NO. 1 690 /P U N/20 1 8 SMT. MANJU RAMESH SHETH 2 2. THOUGH T HE ASSESSEE HAS RAISED SEVERAL GROUNDS OF APPEAL , THE ONLY ISSUE RAISED BY THE ASSESSEE IS AGAINST ORDER PASSED BY THE CIT(A) WITHOUT CONDON ING THE DELAY IN FILING THE APPEAL BEFORE HIM . 3. THE APPEAL OF ASSESS EE WAS DISMISSED BY THE CIT(A) ON THE GROUND THAT THERE WAS DELAY IN FILING THE APPEAL LATE BEFORE HIM. THE CIT(A) VIDE PARA 1 NOTES THAT ASSESSMENT ORDER WAS PASSED ON 17 .0 1 .201 4 AND THE SAME WAS SERVED TO THE ASSESSEE ON 04.02.2014; HOWEVER, THE APPEAL HAS BEEN FILED BY ASSESSEE BEFORE THE CIT(A) WAS 05.06.2014. HENCE, THE APPEAL FILED BEFORE THE CIT(A) WAS OUT OF TIME . THE CIT(A) FURTHER NOTES THAT THE ASSESSING OFFICER IN ITNS NO. 51 HAS CONFIRMED THAT THE APPEAL WAS DELAYED . THE CIT(A) FURTHER NOTES THAT THE ASSESSEE FAILED TO GIVE ANY REASON FOR SUBMITTING THE APPEAL LATE AND HENCE, APPEAL OF ASSESSEE WAS DISMISSED. 4. THE ASSESSEE IS IN APPEAL AGAINST ORDER OF CIT(A) . 5. WE HAVE HEARD THE RIVAL CONTE NTIONS AND PERUSED THE RECORD. IN THE FACTS O F THE PRESENT CASE, THE ASSESSEE IS AGGRIEVED BY THE ORDER OF CIT(A) IN NOT CONDONING THE DELAY IN FILING THE APPEAL LATE BEFORE HIM. IN THE TOTALITY OF THE ABOVE SAID FACTS AND CIRCUMSTANCES, WE ARE OF THE OPINION THAT THE ASSESSEE HAD SUFFICIENT CAUSE IN FILING THE APPEAL LATE BEFORE THE CIT(A). HENCE, WE CONDONE THE DELAY IN FILING THE APPEAL LATE BY ASSESSEE AND DEEM IT FIT TO RESTORE THE ISSUE BACK TO THE FILE OF CIT(A) WITH DIRECTION TO DECIDE THE ISSUE ON MERITS AFTER AFFORDING REASONABLE OPPORTUNIT Y OF HEARING TO THE ASSESSEE , IN ACCORDANCE WITH LAW. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE ITA NO. 1 690 /P U N/20 1 8 SMT. MANJU RAMESH SHETH 3 CIT(A) AND FURNISH THE DOCUMENTS, IF ANY, IN SUPPORT OF HIS CASE. THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE ARE THUS, ALLOWED FOR STATISTICAL PURP OSES. 6 . IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 12 TH DAY OF MARCH , 201 9 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 12 TH MARCH , 201 9 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / T HE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A) - 6 , PUNE ; 4. THE PR. CIT - 5 , PUNE ; 5. 6. , , , - / DR SMC , ITAT, PUNE; / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE