Smt Rehana Kothawala , Nagpur V. ACIT,Circle-4, Nagpur

ITA 93/NAG/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1035 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 10-10-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 14-07-2020
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, NAGPUR (AT e-Court, PUNE) BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA No.93/NAG/2020 निर्धारण वषा / Assessment Year : 2009-10 Smt. Rehana Kothawala M/s Supreme Marketing Sevasadan Building, C.A. Road, Nagpur – 440018 PAN: ACKPK1825F Vs. ACIT, Circle 4, Nagpur Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee, in relation to the assessment year 2009-10, is directed against the order dated 25-02-2020 passed by the CIT(A)-1, Nagpur dismissing the appeal in limine by not condoning the delay of 37 days in presenting the appeal. 2. Briefly stated, the facts of the case are that the assessee filed her return declaring total income of Rs.29,38,080. The Assessing Assessee by None Revenue by Shri G.J. Ninawe Date of hearing 11-10-2022 Date of pronouncement 12-10-2022 ITA No.93/NAG/2020 Rehana Kothawala 2 Officer (AO) converted the offered long term capital gain into short term capital gain and assessed total income at the same level of Rs.29,38,080. The assessee preferred an appeal before the CIT(A), which was delayed by 37 days. On being called upon to explain the reasons, the assessee tendered an explanation. The ld. CIT(A) did not condone the delay and dismissed the appeal. 3. I have heard the ld. DR and perused the record. There is no appearance from the side of the assessee despite notice. As such, I am proceeding to dispose of the appeal ex parte qua the assessee. It is seen that the appeal was presented belatedly before the ld. CIT(A) by a period of 37 days. On being confronted, the assessee submitted reason, as has been recorded in para 5.1 of the impugned order, to the effect that the delay occurred due to change of Accountant. On an overview of the attending facts of the instant appeal, I am satisfied that there was a genuine and bona fide reason for filing the appeal belatedly by 37 days before the ld. CIT(A). In such circumstances, I condone the delay and remit the matter to the file of the ld. CIT(A) for disposing off the appeal on merits. ITA No.93/NAG/2020 Rehana Kothawala 3 Needless to say, the assessee will be allowed opportunity of hearing by the ld. CIT(A). 4. In the result, appeal is allowed for statistical purposes. Order pronounced in the Open Court on 12 th October, 2022. - Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; ददिधांक Dated : 12 th October, 2022 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: 1. अपीऱधर्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The CIT(A)-1, Nagpur 4. 5. The Pr.CIT-1/2/3, Nagpur विभागीय प्रविविवि, आयकर अपीलीय अविकरण, Nagpur / DR, Nagpur 6. गार्ड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune ITA No.93/NAG/2020 Rehana Kothawala 4 Date 1. Draft dictated on 11-10-2022 Sr.PS 2. Draft placed before author 12-10-2022 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. *