Kailaswasi Narayan Alias Bapu Patil Shikshan Prasarak Mandal, Kolhapur V. Income-Tax Officer, Ward 1(2), Kolhapur

ITA 620/PUN/2020

• Counselvise Citation: [2023] 103 COUNSELVISE.COM (IT) 2098 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 27-02-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 23-11-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.620/PUN/2020 िनधाᭅरण वषᭅ / Assessment Year : 2011-12 Kailaswasi Narayan Alias Bapu Patil Shikshan Prasarak Mandal, A/p Aakurde, Tal. Shahuwadi, Kolhapur- 416215. PAN : AAATK8795Q Vs. ITO, Ward-1(2), Kolhapur. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals)- 2, Kolhapur [‘the CIT(A)’] dated 10.06.2019 for the assessment year 2011-12. 2. At the outset, there is a delay in filing the present appeal by 480 days. The appellant filed a petition praying for condonation of delay relying on the decision of the Hon’ble Supreme Court in the case of Cognizance for Extension of Limitation, In re (2022) 441 Assessee by : Shri M. K. Kulkarni Revenue by : Shri Ramnath P. Murkunde Date of hearing : 28.02.2023 Date of pronouncement : 01.03.2023 ITA No.620/PUN/2020 2 ITR 722 (SC) dated 10.01.2022, wherein, the limitation prescribed by various statutes was suo motu extended on account of difficulties faced by the citizens of the country on account of Pandemic Covid-19. However, there was a delay of 193 days before declaration of the Lockdown, there is no whisper explaining the delay of 193 days in the petition filed for condonation of delay prior to the outbreak of Covid-19 Pandemic. Thus, we are of the considered opinion that the assessee had failed to explain the delay properly. Hence, it is not fit case for condonation of delay. Therefore, the appeal is dismissed on the ground of delay. 3. In the result, the appeal filed by the assessee stands dismissed. Order pronounced on this 01 st day of March, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 01 st March, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-2, Kolhapur. 4. The Pr. CIT-2, Kolhapur. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.