Pujya Sindhi Panchayat Trust, Panvel V. Assistant Commissioner of Income Tax, Panvel Circle, Panvel

ITA 272/PUN/2023

AI Insights

The case involves the Pujya Sindhi Panchayat Trust, which appealed against an order from the CIT(A) in the National Faceless Appeal Centre, Delhi, concerning the assessment year 2015-16. The primary issue was the dismissal of their appeal by the CIT(A) in limine due to the belated filing of the appeal. The Tribunal noted that the CIT(A) had not provided an opportunity for the assessee to explain the reasons for the delay in filing the appeal. Consequently, the Tribunal decided to set aside the CIT(A)'s order and remand the case for a proper hearing on the delay and subsequent merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124109 (ITAT-PUNE)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 09-05-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 09-03-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Assessee Lawyers: HARI KRISHAN
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.272/PUN/2023 नधा रण वष / Assessment Year : 2015-16 Pujya Sindhi Panchayat Trust, Vishrali Naka, Near Kanak Automobile, Panvel, Raigad, Panvel – 410206, Maharashtra PAN : AABTP4266E Vs. ACIT, Panvel Circle, Panvel Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the order dated 09-01-2023 passed by the CIT(A) in National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2015-16. 2. I have heard both the sides and gone through the relevant material on record. Filtering out unnecessary details, it is seen that the assessee filed the appeal belatedly before the ld. CIT(A) who dismissed it in limine. It has been brought to my notice that no opportunity of hearing was granted to the assessee to explain the Assessee by Shri Hari Krishan Revenue by Ms. Neha Deshpande Date of hearing 10-05-2023 Date of pronouncement 10-05-2023 ITA No. 272/PUN/2023 Pujya Sindhi Panchayat Trust 2 reasons for the delay. I have examined the impugned order and find no reference to any notice having been given to the assessee for explaining the reasons of the delay. Without going into the merits of the case, I consider it expedient to set aside the impugned order and remit the matter to the file of ld.CIT(A) for giving opportunity of hearing to the assessee for the delay in filing the appeal and thereafter to decide it on merits, if he gets convinced with the reasons for the delay. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 10 th May, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 10 th May, 2023 सतीश आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The Respondent 3. 4. 5. The Pr.CIT concerned DR, ITAT, ‘SMC’ Bench, Pune गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No. 272/PUN/2023 Pujya Sindhi Panchayat Trust 3 Date 1. Draft dictated on 10-05-2023 Sr.PS 2. Draft placed before author 10-05-2023 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. *