Vitthal Maruti Nimase, Sangamner V. Income-Tax Officer Ward-4, Ahmednagar

ITA 48/PUN/2021

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0276 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 24-02-2021
• Result in Favour of: Matter Remanded
• 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 No.48/PUN/2021 नधा रण वष / Assessment Year : 2011-12 Vitthal Maruti Nimase, 362, Yelkhopwadi Akalapur, Sangamner, Dist. Ahmednagar - 422 620 Maharashtra PAN : ANBPN3361P Vs. ITO, Ward-4, Ahmednagar (Appellant) (Respondent) आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(A) on 13-03-2020 in relation to the assessment year 2011-12. 2. The appeal is time barred by 166 days. The assessee has filed an affidavit stating that the delay in filing the instant appeal was caused due to Covid pandemic situation prevailing in the country at the material time. The Hon’ble Supreme Court in Cognizance for Extension of Limitation, In re 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Appellant by Shri Bharat Shah Respondent by Shri M.G. Jasnani Date of hearing 03-08-2022 Date of pronouncement 05-08-2022 ITA No. 48/PUN/2021 Vitthal Maruti Nimase 2 Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314 has taken a suo motu cognizance of the situation arising out of the challenges faced by the country on account of COVID-19 Virus and resultant difficulties that could be faced by the litigants across the country and accordingly extended the time limit for filing of the appeals. I, therefore, condone the delay in filing the appeal and admit the same for disposal on merits. 3. I have heard both the sides and gone through the relevant material on record. It is seen that the assessment in this case was completed u/s.143(3) determining total income at Rs.21,67,053/-. The ld. AR submitted that the assessment order in this case was passed without issuing a statutory notice u/s.143(2) of the Act. However, it is also a fact that the assessee remained absent before the ld. CIT(A) and as such the factual examination of this issue could not be carried out. In view of the above factual background prevailing in the extant case and further the request made by the ld. AR for granting an opportunity to the assessee to present his case before the ld. first appellate authority, I am of the opinion that it would be just and fair if the impugned order is set-aside and the matter is ITA No. 48/PUN/2021 Vitthal Maruti Nimase 3 remitted to the file of the ld. CIT(A) with a direction to pass the order afresh as per law after allowing a reasonable opportunity of hearing to the assessee. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of his point of view. I order accordingly. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 05 th August, 2022. Sd/- (R.S.SYAL) उपा य / VICE PRESIDENT प ु णे Pune; दनांक Dated : 05 th August, 2022 Satish आदेश क त ल प अ े षत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The CIT(A)-2, Pune 4. 5. The Pr.CIT-2, Pune वभागीय त न ध, आयकर अपील!य अ धकरण, प ु णे “SMC” / DR ‘SMC’, ITAT, Pune; 6. गाड फाईल / Guard file. आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No. 48/PUN/2021 Vitthal Maruti Nimase 4 Date 1. Draft dictated on 03-08-2022 Sr.PS 2. Draft placed before author 05-08-2022 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. *