Rani Poman Chavan, Pune V. Income Tax Office, Ward-7(3), Pune

ITA 228/PUN/2020

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 1636 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 06-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA No. 228/PUN/2020 नधा रण वष / Assessment Year : 2016-17 Rani Poman Chavan, Flat No.2, Pooja Residency, Near Punyanagari Society, Wadgaon Sheri, Pune 411 014 Maharashtra PAN : APCPC2033C Vs. ITO, Ward-7(3), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee arises out of the ex parte order passed by the CIT(A)-5, Pune on 30-10-2019 in relation to the assessment year 2016-17. 2. The appeal is time barred by 40 days. In support of the delay, the assessee has filed an affidavit stating the reasons. I am satisfied with the reasons so stated, as attributable to Covid-19 pandemic. Ergo, the delay is condoned by virtue of judgment of the Hon’ble Supreme Court in Cognizance for Extension of Limitation, In re 438 Assessee by None Revenue by Shri Piyush Kumar Singh Yadav Date of hearing 30-06-2022 Date of pronouncement 01-07-2022 ITA No. 228/PUN/2020 Rani P. Chavan 2 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08- 03-2021 and 421 ITR 314 and the instant appeal is admitted for disposal on merits. 3. It is seen that the AO completed the assessment u/s.143(3) determining total income of the assessee at Rs.22,20,930/- as against the returned income of Rs.6,65,900/-. The ld. CIT(A) dismissed the appeal ex parte after recording in para 3 of the impugned order that despite several notices issued by way of mail/dak fixing the date of hearing, the assessee could not avail them. The assessee has raised ground no. 1 to the effect that there were valid and sufficient reasons for not attending the hearing before the ld. CIT(A). In the aforesaid factual background, I deem it appropriate to grant another opportunity to the assessee to represent his case before the ld. CIT(A). The impugned order is set-aside and the matter is remitted to the file of the ld. CIT(A) with a direction to dispose of the appeal afresh on merits as per law after allowing reasonable opportunity of hearing to the assessee. In such fresh proceedings, the ITA No. 228/PUN/2020 Rani P. Chavan 3 assessee will be at liberty to lead any fresh evidence as he considers expedient for his case. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 01 st July, 2022. Sd/- (R.S.SYAL) उपा य / VICE PRESIDENT प ु णे Pune; दनांक Dated : 01 st July, 2022 Satish आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. 3. थ / The Respondent NFAC, Delhi 4. 5. The CIT concerned. DR, ITAT, ‘SMC’ Bench, Pune 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No. 228/PUN/2020 Rani P. Chavan 4 Date 1. Draft dictated on 30-06-2022 Sr.PS 2. Draft placed before author 01-07-2022 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. *