M/s Unicem Vibrocast Pipe Industries, Nashik V. Income-Tax Officer Ward - 9(4), , Pune

ITA 625/PUN/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0633 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 03-10-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 21-11-2021
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 143(3); 43

Judgement Text

आयकर अपीलीय अधधकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI G.D. PADMAHSHALI, AM आयकर अपील सं. / ITA No.625/PUN/2021 धनधाारण वषा / Assessment Year : 2014-15 M/s. Unicem Vibrocast Pipe Industries, Gat No.100/1, Jaigaon Road, At Post Brahamanwade, Tal- Sinner, Nashik – 422 103 PAN : AACFU3035B .......अपीलाथी / Appellant बनाम / V/s. ITO, Ward – 9(4), Pune ......प्रत्यथी / Respondent Assessee by : Shri Piyush Bafna Revenue by : Shri Piyush Kumar Singh Yadav सुनवाई की तारीख / Date of Hearing : 04.10.2022 घोषणा की तारीख / Date of Pronouncement : 17.10.2022 आदेश / ORDER PER S. S. GODARA, JM : 1. This assessee’s appeal for AY 2014-15 arises against the CIT(A)-8, Pune’s order dated 20/12/2018 passed in case No. PN/CIT(A)-8/ITO Wd 9(4) /769/2017-18 involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short "the Act”. Heard both the parties. Case file perused. 2 ITA No.625/PUN/2021 A.Y. : 2014-15 M/s. Unicem Vibrocast Pipe Industries, 2. It emerges at the outset during the course of hearing that the CIT(A)’s lower appellate order has refused to condone 17 day’s delay in assessee’s lower appeal preferred against the Assessing Officer’s section 143(3) assessment dated 29.12.2016. Learned DR Revenue hardly dispute that the assessee had attributed the reasons for the forgoing 17 days delay to its auditor’s health problems with details. 3. Faced with this situation, we quote hon’ble apex court’s landmark decision Collector Land Acquisition V/s. Mst. Katiji & Others (1987) 167 ITR 471 (SC) that all such technical aspects must make way for the cause of substantial justice and condone the impugned delay of 17 days in the lower appeal. The CIT(A) is directed to decide assessee’s lower appeal as per law preferably within three effective opportunities. Delay of 43 days in filing of instant appeal instituted on 22.11.21 stands condoned since falling in Covid-19 pandemic outbreak period. 4. This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in the Open Court on this 17 th day of October, 2022. Sd/- Sd/- (G.D. PADMAHSHALI) (S.S. GODARA) लेखा सदस्य/ ACCOUNTANT MEMBER न्याधयक सदस्य/JUDICIAL MEMBER पुणे / Pune; ददनांक / Dated : 17 th October, 2022. Ashwini 3 ITA No.625/PUN/2021 A.Y. : 2014-15 M/s. Unicem Vibrocast Pipe Industries, आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : 1. अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT(A)-8 Pune. 4. The Pr.CIT-5, Pune. 5. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, “बी” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गार्ा फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune. 4 ITA No.625/PUN/2021 A.Y. : 2014-15 M/s. Unicem Vibrocast Pipe Industries, S.No. Details Date Initials 1 Draft dictated on 04.10.2022 2 Draft placed before author 13.10.2022 3 Draft proposed & placed before the Second Member 4 Draft discussed/approved by Second Member 5 Approved Draft comes to the Sr. PS/PS 6 Kept for pronouncement on 7 Date of uploading of Order 8 File sent to Bench Clerk 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order