Mahesh Babulal Vaishya , Palghar V. Income Tax Officer, ward 1, , Palghar

ITA 2402/MUM/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5496 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: K
• Next Hearing Date: 29-07-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 02-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

| आयकर अपीलीय अिधकरण यपी , मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “ K(SMC)” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, HON’BLE JUDICIAL MEMBER I.T.A. No. 2402/Mum/2024 Assessment Year: 2013-14 Mahesh Babulal Vaishya, Palghar 101, Behind Police Station At and Post Satpati Palghar Thane Maharashtra - 401404 [PAN: AIPPV9682C] Vs Income Tax Officer, Ward-1, Palghar अपील / (Appellant) य / (Respondent) Assessee by : Shri Anil Sathe, A/R Revenue by : Shri Kiran Unavekar, Sr. D/R सुनवाई की तारीख/Date of Hearing : 30/07/2024 घोषणा की तारीख /Date of Pronouncement: 30/07/2024 आदेश/ O R D E R PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order dt. 06/03/2024 by NFAC, Delhi [‘ld. CIT(A)’], pertaining to Assessment Year 2013-14. 2. The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in dismissing the appeal in limine. 3. Briefly stated the facts of the case are that while deciding the appeal of the assessee, the ld. CIT(A) found that there is a delay of 238 days in filing the appeal. Since the appeal was filed after the expiry of limitation of time and since the ld. CIT(A) could not find any reason for the said delay in Form 35, the appeal was not admitted and dismissed. I.T.A. No. 2402/Mum/2024 2 4. We have given a careful consideration to the order of the ld. CIT(A). We are of the considered view that, the ld. CIT(A) ought to have given a reasonable and adequate opportunity to the assessee to justify and bring on record sufficient cause for the delay in filing the appeal. Therefore, in the interest of justice and fairplay, we deem it fit to restore this appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to allow the assessee to justify the delay in filing of the appeal and thereafter, if satisfied, decide the appeal afresh on merits. 5. In the result appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 30 th July, 2024 at Mumbai. Sd/- Sd/- (RAHUL CHAUDHARY) (NARENDRA KUMAR BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated 30/07/2024 *SC SrPs *SC SrPs*SC SrPs *SC SrPs आदेश की े /Copy of the Order forwarded to : 1. ी / The Appellant 2. / The Respondent 3. संबं ध आयकर आय ! / Concerned Pr. CIT 4. आयकर आय !) ी (/ The CIT(A)- 5. वभ गीय ध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. # $% फ ई/ Guard file. आदेश नुस र/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Mumbai