Yashodhan Shriniwas Khare, Pune V. Income - tax Officer, Ward - 3(1), Pune

ITA 47/PUN/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3695 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 11-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH GAWLI
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.47/PUN/2019 / ASSESSMENT YEAR : 2010-11 YASHODHAN SHRINIWAS KHARE, 38/20, RAGHUKUL, PRABHAT ROAD, LANE NO.7, ERANDWANE, PUNE 411 004 PAN : ACDPK5129R VS. ITO, WARD -3(1), PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSE D BY THE CIT(A)-3, PUNE ON 25-10-2018 IN RELATION TO THE ASSESSMENT YEAR 2010-11. 2. IT IS OBSERVED THAT THE ASSESSEE PREFERRED AN APPEAL B EFORE THE LD. CIT(A) WHICH WAS DELAYED BY 41 DAYS. IN SUPPOR T OF THE CONDONATION OF DELAY, THE ASSESSEE SUBMITTED REASONS TO THE EFFECT THAT SOME LITIGATION WAS GOING ON BETWEEN THE ASSESSEE AND HIS BROTHER WHICH IMPACTED THE CARRYING ON OF BUSINESS APPELLANT BY SMT. DEEPA KHARE RESPONDENT BY SHRI RAJESH GAWLI DATE OF HEARING 20-02-2019 DATE OF PRONOUNCEMENT 21-02-2019 ITA NO.47/PUN/2019 YASHODHAN SHRINIWAS KHARE 2 AND DISTURBED HIS PEACE OF MIND. THE LD. CIT(A) DID NOT CONSIDER SUCH A REASON AS SUFFICIENT FOR CONDONATION OF D ELAY. HE, THEREFORE, DISMISSED THE APPEAL AS TIME BARRED. 3. I HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE R ELEVANT MATERIAL ON RECORD. ALL THE RELEVANT FACTS STATED BY THE LD. AR IN SUPPORT OF THE CONDONATION OF DELAY HAVE BEEN GONE THROUGH, WITH WHICH I AM SATISFIED. I, THEREFORE, CONDONE THE DELAY OF 41 DAYS CAUSED BEFORE THE CIT(A) IN PRESENTING THE FIRST APPEAL. THE IMPUGNED ORDER IS SET-ASIDE AND THE MA TTER IS RESTORED TO THE FILE OF THE LD. CIT(A) FOR DISPOSING THE APP EAL ON MERITS AS PER LAW AFTER ALLOWING REASONABLE OPPORTUNITY O F HEARING TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST FEBRUARY, 2019. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 21 ST FEBRUARY, 2019 ITA NO.47/PUN/2019 YASHODHAN SHRINIWAS KHARE 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-3, PUNE 4. THE PR. CIT-2, PUNE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 20-02-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 20-02-2019 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. *