Shri Jalpit Mukeshkumar Parmar, Ahmedabad V. The Income tax Officer,Ward-14(1), Ahmedabad

ITA 2900/AHD/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0503 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 28-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL KR
• Assessee Lawyers: S N DIVATIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD A BENCH BEFORE: SHRI D.K. TYAGI JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTA NT MEMBER SRI JALPIT MUKESHKUMAR PARMER, 8-B, 4 TH FLOOR, MADHAV-2 OPP. KALUPUR COM. CO-OP. BANK NR. INDUCTOTHERM, BOPAL, ABAD-3800058 (APPELLANT) PAN NO. APJPP8439C VS. THE ITO, WARD 14(1) AHMEDABAD (RESPONDENT) REVENUE BY : SRI RAHUL KR., SR. D.R. ASSESSEE BY : SRI S.N. DIVATIA, A.R. DATE OF HEARING : 20-02-2013 DATE OF PRONOUNCEMENT : 22-02-2013 / ORDER PER : D.K TYAGI, JUDICIAL MEMBER:- THIS IS THE ASSESSEES APPEAL AGAINST THE ORDER OF LD. CIT(A)-XXI AHMEDABAD, DATED 19/10/2012. 2. ASSESSEE IN THIS APPEAL IS AGGRIEVED BY THE LD. CIT(A) IN DISMISSING HIS APPEAL ON THE GROUND OF LIMITATION. AFTER HEAR ING BOTH PARTIES WE FIND ITA NO. 2900/AHD/2012 A.Y.:-2008-09 ITA NO. 2900/AHD/2012 A.Y. 2008-09 PAGE NO JALPIT MUKESHKUMAR PARMAR VS. ITO 2 THAT IN THIS CASE APPEAL WAS FILED BY THE ASSESSEE LATE BEFORE LD. CIT(A) AGAINST THE ORDER OF ASSESSING OFFICER WHICH WAS NO T ADMITTED BEING FILED LATE. 3. IN VIEW OF THE EXPLANATION OFFERED BY THE ASSESS EE IN RESPECT OF DELAY IN FILING APPEAL BEFORE THE LD. CIT(A) WHICH IS SUP PORTED BY THE AFFIDAVIT WE ARE INCLINED TO CONDONE THE DELAY IN LATE FILING OF THE APPEAL BEFORE LD. CIT(A) AND LD. CIT(A) IS DIRECTED TO DECIDE THE APP EAL OF THE ASSESSEE ON MERITS. FOR THIS PURPOSE, WE RESTORE THE MATTER BA CK TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION. 6. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (T.R. MEENA) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 22/02/2013 A.K. / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. / CONCERNED CIT 4. - / CIT (A) 5. , ! , '# / DR, ITAT, AHMEDABAD 6. $% &' / GUARD FILE. BY ORDER/ , ( / ' ) ! , '#