ROTARY PRATISHTHAN, KHED V. INCOME TAX OFFICER WARD 1 RATNAGIRI, RATNAGIRI

ITA 896/PUN/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3498 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 05-03-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 13-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE „B‟ BENCHES :: PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No.896/PUN/2023 (A.Y. 2012-13) Rotary Pratishthan, C/o Bipin Ramchandra Patne, Deep Enterprises, Vani Peth, Khed, Dist. Ratnagiri-415709 PAN: AABTR 1955 J vs ITO, Ward-4, Ratnagiri. Appellant Respondent Assessee by : None Revenue by : Shri Sourabh Nayak, Addl. CIT Date of hearing : 06/03/2024 Date of pronouncement : 07/03/2024 ORDER Per PARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the assessee emanates from the order of National Faceless Appeal Centre [NFAC], Delhi, dated 28.07.2023 for A.Y.2012-13 as per the grounds of appeal on record. 2. In this case, the NFAC has dismissed the appeal of the assessee in limine on the ground of limitation without going into the merits. We observe from the order of NFAC, as evident at para 4 of its order, that the appeal by the assessee was filed with a delay of 07 years and 05 months. The assessee had submitted the reasons for late filing of the appeal. That, while dismissing the appeal, the NFAC has simply said that the reasons for delay in filing the appeal are not reasonable and, therefore, are not acceptable. The NFAC has not passed a speaking ITA No.896/PUN/2023 Rotary Pratishthan 2 order giving reasons as to why such reasons have not been found to be reasonable and after the reasons for delay has been submitted by the assessee, the NFAC has not enquired anything again from the assessee, meaning thereby, there has not been any examination or verification of the reasons for condonation of the delay filed by the assessee. That, a quasi judicial authority, the NFAC should pass a speaking order giving reasons for not condoning the delay and why such reasons filed by the assessee are not acceptable. In view thereof, we set aside the order of NFAC and remand the matter back to its file with a direction to deal with the condonation of delay petition specifically passing a speaking order regarding the said petition. With these directions, the matter is remanded back to the NFAC and it shall pass speaking order while complying with the principles of natural justice and the assessee is also directed to comply with all the hearing notices before the NFAC. Grounds of appeal stands allowed for statistical purposes. 3. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in open Court on 07 th March, 2024. Sd/- Sd/- (INTURI RAMA RAO) (PARTHA SARATHI CHAUDHURY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : March, 2024 vr/- ITA No.896/PUN/2023 Rotary Pratishthan 3 Copy to : 1. The Appellant. 2. The Respondent. 3. The Pr. CIT concerned. 4. The DR, ITAT, “B” Bench Pune. 5. Guard File. By Order // TRUE COPY // Senior Private Secretary ITAT, Pune.