Shantaram Yadav, Pune V. Income-tax Officer, Ward - 8(4), Pune

ITA 1810/PUN/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8501 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 7 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 26-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 201

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1810 & 1811/PUN/2018 धििाारण वर्ा / Assessment Year : 2013-14 Shantaram Yadav, Row House No. 1, Spine Road, Sec. No. 11, Sukhwani Oasis, Chikhali Pradhikaran, Pune – 411214 PAN : AADPY0699Q ......अपीलार्थी / Appellant बिाम / V/s. The Income Tax Officer, Ward – 8(4), Pune ......प्रत्यर्थी / Respondent Assessee by : Shri Nikhil S. Pathak & Ms. Arrchana Shetty Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 07-07-2022 घोषणा की तारीख / Date of Pronouncement : 11-07-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : These two appeals by the assessee against the common order dated 27-09-2018 passed by the Commissioner of Income Tax (Appeals)-8, Pune [‘CIT(A)’] for assessment year 2013-14. 2. The issues raised in both the appeals are similar basing on the same identical facts. Therefore, with the consent of both the parties, we proceed 2 ITA Nos.1810 & 1811/PUN/2018, A.Y. 2013-14 to hear both the appeals together and to pass a consolidated order for the sake of convenience. 3. First, we shall take up appeal in ITA No.1810/PUN/2018. 4. Upon hearing both the parties, we note that the assessee filed an appeal before the CIT(A) against the order dated 17-03-2016 with a delay of 201 days. The CIT(A) vide Para No. 3 of held that the no application for condonation of the said delay is filed nor any explanation advanced along with Appeal Memo. The ld. AR submits that the assessee is ready to file an application for condoning the said delay and prayed to direct the CIT(A) to consider the same. It is noted that the CIT(A) dismissed the appeal for non-filing of petition to condone the delay of 201 days and no discussion made on merits. Therefore, we find the assessee must get an opportunity. The ld. DR did not report any objection in remanding the matter to the file of CIT(A). Thus, considering the facts and circumstances of the case and in the interest of justice, we direct the CIT(A) to condone the delay of 201 days and decide the appeal on merits. Therefore, we deem it proper to remand the matter to the file of CIT(A) for its fresh consideration. The assessee is liberty to file evidences, if any, in support of its claim. 5. In the result, the appeal of assessee is allowed for statistical purpose. ITA No. 1811/PUN/2018 7. We note that this appeal was filed against the levy of penalty u/s. 271(1)(c) of the Act. The ld. AR submits that the CIT(A) issued notice to the address where the assessee changed and the assessee could not receive the same. He prayed to remand the matter to the file of CIT(A). We note that the CIT(A) decided the penalty appeal ex-parte of assessee and in our 3 ITA Nos.1810 & 1811/PUN/2018, A.Y. 2013-14 opinion, the assessee must get an opportunity to prosecute penalty appeal before the CIT(A). The ld. DR did not report any objection in remanding the matter to the file of CIT(A). Therefore, taking into consideration in the facts and circumstances of the case and in the interest of justice, we deem it proper to remand the matter to the file of CIT(A) for its fresh consideration. The assessee is liberty to file evidences, if any, in support of its claim. 8. In the result, the appeal of assessee is allowed for statistical purpose. 9. To sum up, both the appeals of assessee are allowed for statistical purposes. Order pronounced in the open court on 11 th July, 2022. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 11 th July, 2022. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT, Exemption, Pune 4. The Addl./Joint CIT, Exemption Range, Pune 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune