M/S ARCHWAY VENKATESHWARA ASSOCIATES,PUNE vs. ITO, WARD 12(1), PUNE, PUNE

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ITA 1126/PUN/2023Status: DisposedITAT Pune07 November 20233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found it just and fair to set aside the CIT(A)'s order. The matter was remitted back to the CIT(A) to decide the appeal afresh after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to delay without adequate opportunity to explain the reasons for the belated filing. The assessee did not appear before the ITAT.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine without condoning the delay and providing an adequate opportunity for hearing.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, PUNE

Before: SHRI R.S. SYAL

For Respondent: Shri Arvind Desai

This appeal by the assessee arises out of the ex parte order dated 18-08-2023 passed by the ld. CIT(A) in National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2014-15.

2.

There is no appearance from the side of the assessee despite notice. I am, therefore, proceeding to dispose of the appeal ex parte qua the assessee.

3.

After hearing the ld. Departmental Representative and perusing the relevant material on record, it is seen that the assessment order in this case was passed u/s.143(3) r.w.s.147 of the Act determining total income at Rs.31,59,046/-. The ld. CIT(A) dismissed the appeal of the assessee in limine by not condoning the delay without giving adequate opportunity for explaining the reasons which led to the belated filing of the appeal. In view of the facts obtaining in the instant case, I am of the opinion that it would be just and fair if the impugned order is set- aside and the matter is remitted to the file of the ld. CIT(A) with a direction to decide the appeal afresh as per law after allowing a reasonable opportunity of hearing to the assessee. I order accordingly.

4.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 07th November, 2023.

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