Shri. Rajgonda Irgonda Patil, Ichalkaranji V. Income-Tax Officer, Ward -4, Ichalkaranji

ITA 503/PUN/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8366 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 12-08-2020
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. / ITA No.503/PUN/2020 िनधा रण वष / Assessment Year : 2009-10 Rajgonda Irgonda Patil, 9/47(11)/34, Mukta Sainik Vasahat, A/P. Ichalkaranji – 416 115, Tal. Hatkangale, Dist. Kolhapur – 416 115 PAN : AINPP3110B Vs. ITO, Ward-4, Ichalkaranji (Appellant) (Respondent) आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the ex parte order passed by the CIT(A) on 03.01.2019 in relation to the assessment year 2009-10. 2. The appeal is time barred by 31 days. The assessee has filed condonation application with affidavit giving the reasons for the delay. I am satisfied with the same. The delay is condoned and the appeal is admitted for hearing for disposal on merits. Appellant by Shri M.K. Kulkarni Respondent by Shri S.P. Walimbe Date of hearing 16-11-2021 Date of pronouncement 16-11-2021 ITA No. 503/PUN/2020 Rajgonda Irgonda Patil 2 3. I have heard both the sides and perused the relevant material on record. It is seen that the AO made addition of Rs.4,75,000/- on peak credit as unexplained cash u/s.68 of the Act. The ld. CIT(A) passed the order ex-parte qua the assessee and dismissed the appeal for non-attendance alone. In view of the fact that CIT(A) is not empowered to dismiss an appeal in limine, I am constrained to accord my imprimatur to the impugned order for this sole reason. Accordingly, I set aside the impugned order and remit the matter to the file of the ld. CIT(A) with a direction to dispose of the appeal afresh on merits as per law after allowing a reasonable opportunity of hearing to the assessee alone. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 16 th November, 2021. Sd/- (R.S.SYAL) उपा य उपा य उपा य उपा य / VICE PRESIDENT पुणे Pune; दनांक Dated : 16 th November, 2021 Satish ITA No. 503/PUN/2020 Rajgonda Irgonda Patil 3 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)-2, Kolhapur 4. The Pr. CIT-2, Kolhapur 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 Date 1. Draft dictated on 16-11-2021 Sr.PS 2. Draft placed before author 16-11-2021 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. *