Shri Kamlesh Jyotindrabhai Bapodra, Porbandar V. The ITO, Ward - 2(3), Porbandar

ITA 9/RJT/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9636 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 15-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DIVYESH SODHA
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I .T .A . N o .0 9/ R j t/ 20 2 0 ( A ss es s me n t Y e a r : 20 1 0 - 1 1 ) K a m le s h J yo ti nd r a b ha i B a p o dr a , St r ee t No . 3, B h o j es h w a r Pl o t P o r ba nd a r , G uj a r a t-3 60 57 5 V s . In c o me Ta x Of f ic e r , War d- 2 ( 3 ) , Op p. Sa dh n a St udi o , S V P R o a d, Po r ba nd a r-3 60 57 5 [ P A N N o . A R J PB 7 0 4 8K ] (Appellant) .. (Respondent) Appellant by : Shri Divyesh Sodha, AR. Respondent by : Shri B. D. Gupta, Sr. D.R. D a t e o f H e a r i n g 25/01/2022 D a t e o f P r o n o u n c e m e n t 27/01/2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 29.10.2019 passed by the Commissioner of Income Tax (Appeals), Jamnagar arising out of the order dated 05.12.2017 passed by the ITO, Ward – 2(3), Porbandar under Section 144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for the Assessment Year (A.Y.) 2010-11. 2. Admittedly, the appeal has been disposed of on the technical grounds of delay in filing the appeal before the Ld. CIT(A). The plea taken by the assessee before the Ld. CIT(A) there are the prolong illness of the mother of the assessee, since the same was not supported by proper evidence the delay was not condoned by the Ld. CIT(A) and the addition has been upheld. Hence, the instant appeal before us. - 2 - ITA No.09/Rjt/2020 Kamlesh Jyotindrabhai Bapodra vs. ITO Asst.Year – 2010-11 3. Heard the parties, perused the records. 4. We find that the plea taken by the assessee is to be taken into consideration in his proper perspective and considering the entire aspect of the matter we condone the delay. We also give a further chance to the assessee to proceed with the case before the Ld. CIT(A). The Ld. CIT(A) is further directed to give an opportunity of hearing to the assessee and also to consider the evidence which the assessee may choose to file at the time of hearing of the matter. Assessee’s appeal is, therefore, allowed for statistical purpose. 5. In the result, the appeal preferred by the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 27/01/2022 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 27/01/2022 TANMAY, Sr.PS आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A). 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Rajkot 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, स या पत त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, राजोकट / ITAT, Rajkot