Girish Yegappa Tangadi, Pune V. Income-Tax Officer, Ward 2(4), Sangli

ITA 460/PUN/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1498 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 05-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.460/PUN/2020 ननधधारण वषा / Assessment Year : 2011-12 Girish Yegappa Tangadi, Bhuvanesh Kankani & Associates, Chartered Accountants, Office No.121, Poornima Towers, Beside Bharat Petrol Pump, Shankar Seth Road, Pune – 411 037 PAN : ABSPT337IL .......अपऩलधथी / Appellant बनधम / V/s. ITO, Wd 2(4), Sangli ......प्रत्यथी / Respondent Assessee by : None Revenue by : Shri Arvind Desai सपनवधई की तधरऩख / Date of Hearing : 21.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 29.08.2022 आदेश / ORDER PER S. S. GODARA, JM : 1. This assessee’s appeal for A.Y. 2011-12 is directed against the CIT(A)-1, Kolhapur’s order dated 22/01/2020 passed in case No. SLI/262/2015-16 involving proceeding u/s. 271(1)(c) of the Income Tax Act, 1961; in short "the Act”. 2 ITA No.460/PUN/2020 A.Y. : 2011-12 Shri Girish Y Tangadi., Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte. 2. It emerges during course of hearing that the CIT(A)’s impugned lower appellate order has refused to condone 520 days delay in filing of the lower appeal which was stated to be attributable to lack of communication between the taxpayer and tax consultants at various levels. Learned CIT(A) appears to have confirmed section 271(1)(c) penalty in issue of Rs.1,77,530 in other words without deciding correctness thereof on merits. 3. Faced with this situation, we quote hon’ble apex court’s land mark decision in the Collector Land Acquisition V/s. Mst. Katiji & Others (1987) 167 ITR 471 (SC) that of these technical aspect must make way for the cause of substantial justice and observe that the assessee was prevented from instituting lower appeal on account of circumstances beyond his control. We accordingly condone the impugned delay of 520 days in filing his lower appeal as neither intentional nor deliberate and direct the learned CIT(A) to adjudicate the same on merits within three effective opportunities of hearing as contemplated section 250(C) of the Act. Ordered accordingly. Delay of 106 days in filing of the instant appeal instituted on 06.07.2020 stands condoned since falling in Covid-19 pandemic outbreak period. 3 ITA No.460/PUN/2020 A.Y. : 2011-12 Shri Girish Y Tangadi., 4. This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in the Open Court on this 29 th day of August, 2022. Sd/- Sd/- (DR.DIPAK P.RIPOTE) (S.S. GODARA) लेखध सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य/JUDICIAL MEMBER पपणे / Pune; ददनधांक / Dated : 29 th August, 2022. Ashwini आदेश की प्रनतनलनप अग्रेनषत / Copy of the Order forwarded to : 1. अपऩलधथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT(A)-1, Kolhapur. 4. The Pr.CIT-1, Kolhapur. 5. नवभधगऩय प्रनतनननध, आयकर अपऩलऩय अनधकरण, “ए” बेंच, पपणे / DR, ITAT, “A” Bench, Pune. 6. गधर्ा फ़धइल / Guard File. आदेशधनपसधर / BY ORDER, // True Copy // Senior Private Secretary आयकर अपऩलऩय अनधकरण, पपणे / ITAT, Pune. 4 ITA No.460/PUN/2020 A.Y. : 2011-12 Shri Girish Y Tangadi., S.No. Details Date Initials 1 Draft dictated on 21.06.2022 2 Draft placed before author 22.08.2022 3 Draft proposed & placed before the Second Member 4 Draft discussed/approved by Second Member 5 Approved Draft comes to the Sr. PS/PS 6 Kept for pronouncement on 7 Date of uploading of Order 8 File sent to Bench Clerk 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order