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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE – VIRTUAL COURT
Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI
PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(A)-9, Pune dated 15-10-2019 in relation to the assessment year 2008-09.
The assessee has contended through grounds of the appeal that the ld. CIT(A) was not justified in not condoning the delay in filing the appeal before him by 193 days.
We have heard both the sides through Virtual Court and gone through the relevant material on record. The relevant facts supporting the condonation of delay have been discussed on page 3 onwards of the impugned order. We are satisfied that there was a reasonable cause in presenting the appeal belatedly before the ld. first appellate authority. We, therefore, condone the delay caused before the ld. CIT(A). The impugned order is set-aside and the matter is restored to the file of the ld. CIT(A) for disposing the appeal on merits as per law after allowing reasonable opportunity of hearing to the assessee.
In the result, the appeal is allowed for statistical purposes.
Order pronounced in the Open Court on 09th July, 2020.