Mr Anil Vishwanath Kambale, Pune V. Income-Tax Officer 5(2), Pune, Pune

ITA 335/PUN/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3251 (ITAT-PUNE)
• Duration Of Justice: 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 17-08-2021
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Period of limitation; Time period of passing order
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.335/PUN/2021 िनधाᭅरण वषᭅ / Assessment Year: 2015-16 Mr. Anil Vishwanath Kambale, Taljaimata Vasahat, Gajananrao Deshpande Memorial Compl, Behind Swarha Maruti Mandir, Pune- 413102. PAN : AZDPK2790F Vs. ITO, Ward-5(2), Pune. Appellant Respondent आदेश / ORDER PER S. S. GODARA, JM: This assessee’s appeal for assessment year 2015-16 arises against the CIT(A)-4, Pune’s order dated 23.06.2019 passed in case no.PN/CIT(A)-4/Ward-5(2), Pune/646/2017-18 involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short “the Act”. Case called twice. None appears at assessee’s behest. He is accordingly proceeded ex-parte. Assessee by : None Revenue by : Shri M. G. Jasnani Date of hearing : 26.07.2022 Date of pronouncement : 26.07.2022 ITA No.335/PUN/2021 2 2. Delay of 1271 days is condoned since majority of the limitation period falls in Covid-19 Pandemic outbreak period. 3. It emerges during the course of hearing that the CIT(A) ex- parte order in issue has refused to condone 34 days delay in filing of the lower appeal as note sufficiently explain. Mr. Jasnani invited my attention to the CIT(A)’s detailed discussion in para 6 page 3 of the lower appellate order that the assessee had been afforded five opportunities of hearing. He fails to dispute that neither the CIT(A) has decided the corresponding issue on merits nor there is any indication of effective service of the last notice having got actually served on the assessee. Face with this situation, I restore the assessee’s instant appeal back to the CIT(A) for his afresh appropriate adjudication with three effective opportunity of hearing. Ordered accordingly. 4. This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced on this 26 th day of July, 2022. Sd/- (S. S. GODARA) JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 26 th July, 2022. Sujeet (DOC) ITA No.335/PUN/2021 3 आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-4, Pune. 4. The Pr. CIT-3, Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.