BANK OF INDIA, NAGPUR V. DEPUTY COMMISSIONER OF INCOME TAX, TDS , CIRCEL-51(1), NAGPUR

ITA 390/NAG/2022

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6764 (ITAT-NAGPUR)
• Duration Of Justice: 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-09-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 27-11-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAUMUDI PATIL
• Assessee Lawyers: PRATIK SARDANI
• Keywords: Reasonable cause
• Section: 201(1); 250; 201

Judgement Text

।आयकर अपीलीय अिधकरण Ɋायपीठ नागपुर मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH : : NAGPUR [VIRTUAL HEARING AT PUNE] BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.390/NAG/2022 िनधाᭅरण वषᭅ / Assessment Year : 2012-13 Bank of India, Itwari Branch, Nagpur Zonal Office, 3 rd Floor, CSD Dept., Kingways, Nagpur – 440001. PAN: AAACB 0472 C V s The DC/AC, Circle- 5(1), Nagpur. Appellant / Assessee Respondent / Revenue Assessee by Shri Pratik Sardani – CA Revenue by Dr. Kaumudi Patil- CIT-DR Date of hearing 21/09/2023 Date of pronouncement 06/10/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the order of ld.CIT(A)[NFAC], Pune under section 250 of the Income Tax Act, 1961 dated 19.10.2022 emanating from the assessment order under section 201(1) of the Income Tax Act, 1961 dated 27.03.2019 for the A.Y.2012-13. ITA No.390/NAG/2022 Bank of India, Itwari Branch [A] 2 2. The ld.Authorised Representative(ld.AR) for the Assessee submitted that assessee’s appeal was dismissed by the ld.CIT(A) on account of delay, without condoning delay. The ld.AR submitted that the order under section 201 was passed on 27.03.2019. The ld.AR submitted that it is a Public Sector Bank and due to internal mechanisms, there has been delay in fling appeal. The ld.AR submitted that a lenient view may be taken and case may kindly be set-aside. 3. The ld.Departmental Representative(ld.DR) for the Revenue relied on the orders of the Lower Authorities. 4. It is observed that ld.CIT(A) dismissed assessee’s appeal on the ground of delay. We find that there was reasonable cause for delay. Therefore, we direct the ld.CIT(A) to condone the delay. Accordingly, order of the ld.CIT(A) is set-aside to ld.CIT(A) for denovo adjudication after giving opportunity. The assessee shall provide all the necessary document required by the ld.CIT(A). Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose. ITA No.390/NAG/2022 Bank of India, Itwari Branch [A] 3 5. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 6 th October, 2023. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 6 th October, 2023/ SGR* आदेशकᳱᮧितिलिप अᮕेिषत /Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, नागपुर बᱶच, नागपुर/ DR, ITAT, Bench, Nagpur. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.