Sachin Ashok Dedge, Pune V. Income-tax Officer, Ward - 6 (2), Pune

ITA 716/PUN/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0206 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 05-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: BARVE
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No.716/PUN/2019 निर्धारण वषा / Assessment Year : 2013-14 Sachin Ashok Dedge Flat No.1, Siddharth Apartments, Nanded Phata, Sinhagad Road, Pune – 411041 PAN : ALNPD3006D Vs. ITO, Ward 6(2), Pune Appellant Respondent आदेश / ORDER PER S.S. GODARA, JM : This assessee‟s appeal for AY 2013-14 arises against the CIT(A)-4, Pune‟s order dated 11-03-2019 passed in case No.PN/CIT(A)-4/ITO,Wd-6(2),Pune495/2016-17, in proceedings under Section 143(3) of the Income Tax Act, 1961, in short „the Act‟. Heard both the parties. Case file perused. 2. It emerges at the outset that the CIT(A) has refused to condone the assessee‟s delay of 360 days without even ensuring Assessee by Shri D.R. Barve Revenue by Shri M.G. Jasnani Date of hearing 14-07-2022 Date of pronouncement 27-07-2022 ITA No.719/PUN/2019 Sachin Ashok Dedge 2 actual service of the lower appeal hearing notices dated 24.12.2018, 25.01.2019 and 08.02.2019 so as to pinpoint the foregoing defect. Faced with this situation, we deem it appropriate to restore the assessee‟s instant appeal back to the learned CIT(A) to be adjudicated afresh within three effective opportunities of hearings subject to the condition that it shall be the taxpayer‟s risk and responsibility only to file and prove not only the justifiable reasons of the foregoing delay but also those pertaining to various issues raised on merits, within three effective opportunities of hearing. We order accordingly. 3. This assessee‟s appeal is allowed for statistical purposes in above terms. Order pronounced in the Open Court on 27 th July, 2022. Sd/- Sd/- (DIPAK P. RIPOTE) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER प ु णे Pune; ददिधांक Dated : 27 th July, 2022 GCVSR ITA No.719/PUN/2019 Sachin Ashok Dedge 3 आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: 1. अपीऱधर्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The CIT(A)-4, Pune 4. 5. The Pr.CIT-3, Pune विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “B” / DR „B‟, ITAT, Pune 6. गार्ड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 14-07-2022 Sr.PS 2. Draft placed before author 25-07-2022 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.