MUKTESH PRIVATE LIMITED (Formerly known as Muktesh Chemicals Private Limited), PUNE V. ITO, Ward-11(1), Pune

ITA 2031/PUN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9651 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 17-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: IS DIRECTED AGAINS T PASSED
• Keywords: Reasonable cause; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.2031/PUN/2019 / ASSESSMENT YEAR : 2008-09 MUKTESH PRIVATE LIMITED (FORMERLY KNOWN AS MUKTESH CHEMICALS PVT. LTD.,) SARVATRA HOUSING SOCIETY, PAUD ROAD, PUNE 411029 PAN : AABCM1922F VS. ITO, WARD- 11(1), PUNE APPELLANT RESPONDENT / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A)-9, PUNE DATED 15-10-2019 IN RELATION TO THE ASSESSMENT YEAR 2008-09. 2. THE ASSESSEE HAS CONTENDED THROUGH GROUNDS OF THE A PPEAL THAT THE LD. CIT(A) WAS NOT JUSTIFIED IN NOT CONDONING THE DELAY IN FILING THE APPEAL BEFORE HIM BY 193 DAYS. ASSESSEE BY SHRI KISHORE PHADKE REVENUE BY SHRI ASEEM SHARMA DATE OF HEARING 08-07-2020 DATE OF PRONOUNCEMENT 09-07-2020 ITA NO.2031/PUN/2019 MUKTESH PVT. LTD. 2 3. WE HAVE HEARD BOTH THE SIDES THROUGH VIRTUAL COURT AND GONE THROUGH THE RELEVANT MATERIAL ON RECORD. THE RELEVANT FAC TS SUPPORTING THE CONDONATION OF DELAY HAVE BEEN DISCUSSED ON PAGE 3 ONWARDS OF THE IMPUGNED ORDER. WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE IN PRESENTING THE APPEAL BELATEDLY BEFORE THE LD. FIRST APPELLATE AUTHORITY. WE, THEREFORE, CONDONE THE DELAY CA USED BEFORE THE LD. CIT(A). THE IMPUGNED ORDER IS SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE LD. CIT(A) FOR DISPOSING THE APPEAL ON MERITS AS PER LAW AFTER ALLOWING REASONABLE OPPORTU NITY OF HEARING TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSE S. ORDER PRONOUNCED IN THE OPEN COURT ON 09 TH JULY, 2020. SD/- SD/- (S.S. VISWANETHRA RAVI) (R.S.SY AL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 09 TH JULY, 2020 GCVSR ITA NO.2031/PUN/2019 MUKTESH PVT. LTD. 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-9, PUNE, 4. 5. THE PR. CIT-6, PUNE , , / DR SMC, ITAT, PUNE 6. / GUARD FILE / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 08-07-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 08-07-2020 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. *