Pravin Thorat, Pune V. Income-tax Officer, Ward - 3 (3), Pune

ITA 459/PUN/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8213 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 24-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. / ITA Nos.458 & 459/PUN/2019 िनधा रण वष / Assessment Years : 2012-13 & 2014-15 Pravin Thorat, S.No.1, Plot No.1, Shriman Society, Karve Nagar, Pune 411 052 PAN : ABPPT7685Q Vs. ITO, Ward-3(3), Pune (Appellant) (Respondent) आयकर अपील सं. / ITA No.460/PUN/2019 िनधा रण वष / Assessment Year : 2014-15 Parwati Thorat S.No.1, Plot No.1, Shriman Society, Karve Nagar, Pune 411 052 PAN : AGSPT8985H Vs. ITO, Ward-3(3), Pune (Appellant) (Respondent) आयकर अपील सं. / ITA No.461/PUN/2019 िनधा रण वष / Assessment Year : 2012-13 Leena Nitin Thorat, Vityanand Bunglow, Anand Colony, Karve Nagar, Pune 411 052 PAN : AEOPT5780J Vs. ITO, Ward-3(3), Pune (Appellant) (Respondent) आयकर अपील सं. / ITA No.462/PUN/2019 िनधा रण वष / Assessment Year : 2012-13 Smita Thorat, Flat No.1, Shripad Building, Shreeman Society, Karve Nagar, Pune 411 052 PAN : AEOPT5773K Vs. ITO, Ward-3(3), Pune (Appellant) (Respondent) ITA Nos. 458 to 462/PUN/2019 Pravin Thorat and others 2 आदेश / ORDER PER R.S.SYAL, VP : All these appeals have been filed by different but connected assesses, which arise out of the orders passed by the CIT(A)-3, Pune on 21-01-2019, 22-01-2019 & 23-01-2019 respectively in relation to the assessment years 2012-13 & 2014-15. 2. Shorn off unnecessary details, it is seen that the assessees filed their appeals on 29-01-2018. The ld. CIT(A) observed that the appeals were required to be filed by 26-01-2018, which led to delay of 3 days. He did not condone the delay and dismissed the appeals in limine. 3. I have heard the ld. DR and perused the relevant material on record. There is no appearance from the side of the assessee’s despite notice. It is seen from the impugned orders that the appeals ought to have been filed with the ld. CIT(A) within 30 days from the date of service of orders, that is, latest by 26-01-2018, but the appeals were actually filed on 29-01- Appellant by None Respondent by Shri S.P. Walimbe Date of hearing 17-11-2021 Date of pronouncement 17-11-2021 ITA Nos. 458 to 462/PUN/2019 Pravin Thorat and others 3 2018. It has further been noticed by the ld. CIT(A) that 26-01- 2018 was Friday, a National Holiday and further that 27-01- 2018 and 28-01-2018 were Saturday and Sunday respectively. In view of the fact that the assessees filed appeals immediately on the next working day, namely, 29-01-2018, even though there was technically a delay of three days, but that was because of intervening National Holiday, Saturday and Sunday, thereby giving a reasonable cause for the belated filing of the appeals. Flexible rules of limitation should not be stretched beyond a point. An attempt should be to advance the cause of justice rather than bulldozing it in terms of technicalities. If the law enjoins upon an authority to condone delay on getting satisfied with the reasons of delay, the emphasis should be to condone a reasonable delay. In the given circumstances, I am inclined to condone the delay in filing the appeals before the ld. CIT(A). As such, the impugned orders are set-aside and the appeals are restored to the file of ld. CIT(A) for disposal on merits as per law after allowing reasonable opportunity of hearing to the assessees. ITA Nos. 458 to 462/PUN/2019 Pravin Thorat and others 4 4. In the result, all the appeals are allowed for statistical purposes. Order pronounced in the Open Court on 17 th November, 2021. Sd/- (R.S.SYAL) उपा य उपा य उपा य उपा य / VICE PRESIDENT पुणे Pune; दनांक Dated : 17 th November, 2021 Satish आदेश आदेशआदेश आदेश क क क क ितिलिप ितिलिप ितिलिप ितिलिप अ ेिषत अ ेिषतअ ेिषत अ ेिषत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. आयकर आयु (अपील) / The CIT (Appeals)-3, Pune 4. The Pr. CIT-2, Pune 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / DR ‘SMC’, ITAT, Pune; 6. गाड फाईल / Guard file. आदेशानुसार आदेशानुसारआदेशानुसार आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA Nos. 458 to 462/PUN/2019 Pravin Thorat and others 5 Date 1. Draft dictated on 17-11-2021 Sr.PS 2. Draft placed before author 17-11-2021 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. *