Shri. Prafulla Sadanand Shinde, Pune V. Income Tax Office 2(3), Pune

ITA 570/PUN/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8363 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 21-10-2020
• 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.570/PUN/2020 िनधा रण वष / Assessment Year : 2010-11 Prafulla Sadanand Shinde. 63, Sangamwadi, Khadki, Pune – 411 003 Maharashtra – 411 003 PAN : BMPPS2314R Vs. ITO, Ward-2(3), Pune (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 24.08.2020 in relation to the assessment year 2010-11. 2. Shorn off unnecessary facts, the Assessing Officer (AO) computed long term capital gain at Rs.26,03,493/- on sale of land situated at Yerwada, Sangamwadi, Pune. The appeal before the ld. CIT(A) was time barred by 23 days. The ld. CIT(A) did not condone the delay and dismissed the appeal in limine by means of an ex parte order. Appellant by Shri B.C. Malakar Respondent by Shri S.P. Walimbe Date of hearing 16-11-2021 Date of pronouncement 16-11-2021 ITA No. 570/PUN/2020 Prafulla Sadanand Shinde 2 3. I have heard both the sides and gone through the relevant material on record. The ld. AR submitted the reasons for which the appeal was filed belatedly before the ld. CIT(A) by 23 days. I am satisfied with the same. As such, the delay before the ld. CIT(A) is condoned. 4. It is further noticed that the assessee did not participate in the proceedings before the first appellate authority, which led to the dismissal of the appeal. The ld. AR explained the reasons which lead to non-appearance before the ld. CIT(A). I am satisfied with the same. As such, the impugned order is set-aside the and the matter is remitted to the file of ld. CIT(A) for disposal of the appeal on merits after allowing reasonable opportunity of hearing to the assessee. 5. 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. 570/PUN/2020 Prafulla Sadanand Shinde 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)-3, Pune 4. The Pr. CIT-2, Pune 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.