Anjali Pushkar Hingane, Nashik V. Income-tax Officer, Ward - 1(3), Nashik

ITA 2836/PUN/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3074 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 14-04-2020
• Assessment Year: 2011-2012
• Appeal Filed On: 04-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NO.2836/PUN/2017 / ASSESSMENT YEAR : 2011-12 SMT. ANJALI PUSHKAR HINGANE, PROP. M/S. AREEN PETROLEUM SERVICES, SAIKHEDA PHATA, AT POST CHANDORI, TALUKA- NIPHAD, DIST. NASHIK- 422201. PAN : ABIPH8603F VS. ITO, WARD-1(3), NASHIK APPELLANT RESPONDENT / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE IN RELATION TO THE ASSESSMENT YEAR 2011-12 IS DIRECTED AGAINST THE EX PARTE ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS)-1, NASHIK ON 04.01.2016 DISMISSING THE APPEAL BY NOT CONDONING THE DELAY IN PRESENTING THE FIRST APPEAL BEFORE HIM AS WELL AS ON MERITS. 2. THE INSTANT APPEAL BEFORE THE TRIBUNAL IS ALSO TIME BARRED BY 610 DAYS. THE ASSESSEE HAS FILED AN AFFIDAVIT STATING THE REASONS FOR THE BELATED FILING OF THE APPEAL. I AM SATISFIED WITH THE REASONS STATED IN THE AFFIDAVIT. THE DELAY IS ACCORDINGLY CONDONED AND THE APPEAL IS ADMITTED FOR DISPOSAL. ASSESSEE BY NONE REVENUE BY SHRI S. P. WALIMBE DATE OF HEARING 17-11-2020 DATE OF PRONOUNCEMENT 17-11-2020 ITA NO.2836/PUN/2017 SMT. ANJALI PUSHKAR HINGANE 2 3. I HAVE HEARD THE LD. DR AND GONE THROUGH THE RELEVANT MATERIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE DESPITE SERVICE OF NOTICE. ERGO, THIS APPEAL IS DISPOSED OF EX PARTE QUA THE ASSESSEE BUT ON MERITS. 4. IT IS SEEN THAT THE LD. CIT(A) DID NOT CONDONE THE DELAY OF 313 DAYS AND DISMISSED THE APPEAL BY MEANS OF AN EX PARTE ORDER. ON GOING THROUGH GROUND NO.1.2 RAISED IN THE MEMORANDUM OF APPEAL ASSAILING THE IMPUGNED ORDER ON ACCOUNT OF NOT GRANTING ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE, I AM OF THE CONSIDERED OPINION THAT IT WOULD IN THE INTEREST OF JUSTICE IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF LD. CIT(A). I ORDER ACCORDINGLY AND DIRECT HIM TO DISPOSE OF THE APPEAL ON MERITS AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH NOVEMBER, 2020. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 17 TH NOVEMBER, 2020 ITA NO.2836/PUN/2017 SMT. ANJALI PUSHKAR HINGANE 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-1, NASHIK 4. THE PR.CIT-1, NASHIK 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 17-11-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 17-11-2020 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. *