M/s. Prasanna Transport Network Pvt.Ltd, Pune V. Assistant Commissioner of Income-tax, Circle - 4, , Pune

MA 107/PUN/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5241 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 25-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Period of limitation; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT Miscellaneous Application No.107/PUN/2021 (arising out of ITA No.612/PUN/2019) Assessment Year : 2014-15 M/s. Prasanna Transport Network Private Limited, Rakhi Sakh Apartment, Sinhagad Road, Pune – 411 052 PAN : AACCP18011 Vs. ACIT, Circle-4, Pune (Applicant) (Respondent) Assessee by : Shri Nikhil Pathak Revenue by : Shri M.G. Jasnani Date of Hearing : 04.02.2022 Date of Pronouncement : 08.02.2022 ORDER PER R.S.SYAL, VP : This Miscellaneous application has been moved by the assessee requesting to recall the ex parte order of the Tribunal passed on 03.01.2020. 2. There is delay of 237 days in filing the Miscellaneous Application before the Tribunal. In this regard, the assessee filed condonation application adverting the reasons which led to the filing of appeal beyond the prescribed period and relying on the judgment of Hon’ble Supreme Court in Suo Motu Petition (Civil) No.3/2020, dated 23-03-2020 read with order dated 27-04-2021 in M.A.No.107/PUN/2021 M/s. Prasanna Transport Network Pvt. Ltd., 2 which the period of limitation for filing of appeals was initially granted for the appeals filed from 15-03-2020 till 14-03-2021, which has further been extended from time to time. 3. I have heard both the sides and perused the relevant material on record. I find 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 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. It was directed that the period of limitation in filing petitions/applications/suits/appeals/all other proceedings, irrespective of the period of limitation prescribed under the general or special laws, shall stand extended with effect from 15-3-2020 till further orders. The said limitation was further extended hitherto. The aforesaid judgement was in force as on the date when the present M.A. was to be filed. Ergo, by virtue of the judgment of Hon’ble Supreme Court, I condone the delay in filing the application and admit the M.A. for disposal on merits. M.A.No.107/PUN/2021 M/s. Prasanna Transport Network Pvt. Ltd., 3 4. Rule 24 of the Income-tax Appellate Tribunal, Rules, 1963 provides that where the appeal has been disposed of ex parte for the default of the appellant and later on the assessee satisfies the Tribunal that there was sufficient cause for his non-appearance, the Tribunal shall make an order setting aside the ex parte order and restoring the appeal. The assessee has filed the extant application giving reasons as to why the assessee could not participate in the proceedings before the Tribunal on the scheduled date. In view of the reasons so given, I am satisfied that the assessee was prevented by a reasonable cause. As such, the impugned order is recalled and the appeal is directed to be fixed for hearing on 16.03.2022, as was announced in the Virtual Court on the conclusion of the hearing. 5. In the result, the Miscellaneous application is allowed. Order pronounced in the Open Court on 08 th February, 2022. Sd/- (R.S.SYAL) उपा य / VICE PRESIDENT प ु णे Pune; दनांक Dated : 08 th February, 2022 Satish M.A.No.107/PUN/2021 M/s. Prasanna Transport Network Pvt. Ltd., 4 आदेश क त ल प अ े षत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. आयकर आयु (अपील) / The CIT (Appeals)-3, Pune 4. The Pr.CIT-2, Pune 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “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 Date 1. Draft dictated on 04-02-2022 Sr.PS 2. Draft placed before author 04-02-2022 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. *