Dhanush L. Kumar, Karad V. Income-Tax Officer, Ward -1, Satara

ITA 476/PUN/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8533 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 26-07-2020
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA No.476/PUN/2020 निर्धारण वषा / Assessment Year : 2014-15 Dhanush L. Kumar Prop. M/s. Decons C/o Nitin Nalawade, At Shivade, Post Umbraj – 415109, Tal. Karad (Dist – Satara) PAN : AGLPK1895J Vs. ITO, Ward-1, Satara Appellant Respondent आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(A)-4, Pune dated 16-10-2018 in relation to the assessment year 2014-15. 2. Tersely stated, the facts of the case are that the Assessing Officer observed during the course of assessment proceedings that there was mismatch between figure of receipts shown by the assessee and the amount of revenue as per TDS certificates, for which he made an addition of Rs.3,77,738. The ld. CIT(A) Assessee by None Revenue by Shri M.G. Jasnani Date of hearing 15-11-2021 Date of pronouncement 15-11-2021 ITA No.476/PUN/2020 Dhanush L. Kumar 2 dismissed the appeal of assessee on the ground that there was delay of 4 days and further the assessee did not furnish any reason for filing the appeal belatedly. The case of assessee was that there was a reason for such a minimal delay of 4 days. Ignoring the same, the ld. CIT(A) did not proceed to decide the issue on merits and dismissed the appeal in limine. 3. I have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite service of notice. Taking into consideration the facts and circumstances of the case as are instantly obtaining, I am of the considered opinion that it would be in the fitness of the things if the impugned order is set aside. I order accordingly and restore the matter back to the file of CIT(A) for deciding the appeal on merits after allowing a reasonable opportunity of hearing to the assessee. 4 In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 15 th November, 2021. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; ददिधांक Dated : 15 th November, 2021 GCVSR ITA No.476/PUN/2020 Dhanush L. Kumar 3 आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: 1. अपीऱधर्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The CIT(A)-4, Pune 4. 5. The Pr. CIT-3, Pune विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे / DR „SMC‟, ITAT, Pune 6. गार्ड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 15-11-2021 Sr.PS 2. Draft placed before author 15-11-2021 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. *