Subhash Sopanrao Patil, Pune V. Deputy Commissioner of Income-tax, Circle - 3, Pune

ITA 413/PUN/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0209 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 13-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No.413/PUN/2019 निर्धारण वषा / Assessment Year : 2011-12 Subhash Sopanrao Patil Flat No.B-1102, 10 th Kasturkunj Society, ICS Colony, Bhosale Nagar, Shivaji Nagar, Pune – 411007 PAN : AAXPP6070E Vs. Dy.CIT, Circle – 3, Pune Appellant Respondent आदेश / ORDER PER S.S. GODARA, JM : This assessee‟s appeal for AY 2011-12 arises against the CIT(A)-3, Pune‟s order dated 12-10-2018 passed in case No.PN/CIT(A)-3/DCIT Cir 3, Pn/315/2014-15/574, in proceedings under Section 143(3) of the Income Tax Act, 1961, in short „the Act‟. Assessee by None Revenue by Shri M.G. Jasnani Date of hearing 14-07-2022 Date of pronouncement 27-07-2022 ITA No.413/PUN/2019 Subhash Sopanrao Patil 2 Case called twice. None appears at the assessee‟s behest. He is accordingly proceeded ex-parte. 2. It emerges at the outset with the able assistance coming from the Revenue side that the CIT(A) herein has refused to condone assessee‟s delay of 23 days in filing appeal on the ground that the same has not been explained by justifiable reasons. Mr. Jasnani could hardly dispute that this assessee had indeed filed his condonation petition attributing health reasons coupled with all the corresponding details. 3. The fact also remains that the learned CIT(A) has not adjudicated the assessee‟s lower appeal on merits as contemplated u/s 250(6). We therefore deem it appropriate to condone the delay of 23 days before the CIT(A)(supra) and restore all the substantive grounds on merits back to the CIT(A) for his afresh adjudication on merits as per law within three effective hearings of opportunity. Ordered accordingly. ITA No.413/PUN/2019 Subhash Sopanrao Patil 3 4. This assessee‟s appeal is allowed for statistical purposes in above terms. Order pronounced in the Open Court on 27 th July, 2022. Sd/- Sd/- (DIPAK P. RIPOTE) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER प ु णे Pune; ददिधांक Dated : 27 th July, 2022 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: 1. अपीऱधर्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The CIT(A)-3, Pune 4. 5. The Pr.CIT-2, Pune विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “B” / DR „B‟, ITAT, Pune 6. गार्ड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune ITA No.413/PUN/2019 Subhash Sopanrao Patil 4 Date 1. Draft dictated on 14-07-2022 Sr.PS 2. Draft placed before author 25-07-2022 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.