Sugandharao D. Adhav, Ahmednagar V. Income Tax Officer Ward 1, Ahmednagar

ITA 658/PUN/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5819 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 28-12-2020
• 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.658/PUN/2020 नधा रण वष / Assessment Year : 2016-17 Sugandhrao Dhondiram Adhav, Adhav Vasti, Near Laxmi Mata Mandir, Jeur, Ahmednagar – 414 601 Maharashtra PAN : BQLPA6580P Vs. ITO, Ward-1, Ahmednagar (Appellant) (Respondent) आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(Appeals)-2, Pune on 16-01-2020 in relation to the assessment year 2016-17. 2. There is a delay of 135 days in filing this appeal. The assessee has filed an affidavit stating that the delay occurred due to Covid pandemic as he could not travel from his village. I am satisfied with the reason so stated. 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 Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314 has taken Appellant by None Respondent by Shri S.P. Walimbe Date of hearing 28-03-2022 Date of pronouncement 29-03-2022 ITA No. 658/PUN/2020 Sugandhrao D. Adhav 2 suo motu cognizance of the situation arising out of the challenge 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 instant appeal and admit the same for disposal on merits. 3. I have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee. It is seen that the assessee’s case was selected for scrutiny under Computer Aided Scrutiny Selection (CASS). After considering the assessee’s submissions, the Assessing Officer (AO) completed the assessment by making certain additions on account of excessive agricultural income and unexplained cash credit. The ld. CIT(A) passed the order ex parte dismissing the appeal of the assessee. Considering the entirety of the facts obtaining in the instant case, I am of the considered opinion that it would be in the fitness of things if the impugned order is set-aside and the matter is restored to the file of the ld. CIT(A) for deciding the issues afresh as per law after allowing a reasonable opportunity of hearing. I order accordingly. ITA No. 658/PUN/2020 Sugandhrao D. Adhav 3 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 29 th March, 2022. Sd/- (R.S.SYAL) उपा य / VICE PRESIDENT प ु णे Pune; दनांक Dated : 29 th March, 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. 658/PUN/2020 Sugandhrao D. Adhav 4 Date 1. Draft dictated on 28-03-2022 Sr.PS 2. Draft placed before author 29-03-2022 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. *