MUKTESH PRIVATE LIMITED (FORMERLY KNOWN AS MUKTESH CHEMICALS PRIVATE LIMITED),PUNE vs. ITO, WARD-11(1), PUNE

PDF · subscribers
ITA 2031/PUN/2019Status: DisposedITAT Pune09 July 2020AY 2008-093 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that there was a reasonable cause for the delay in filing the appeal before the CIT(A). Therefore, the delay was condoned, and the matter was restored to the CIT(A) for a decision on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 193 days. The CIT(A) refused to condone this delay, leading to the present appeal before the ITAT.

What were the issues?

The primary issue was whether the delay in filing the appeal before the CIT(A) should be condoned based on reasonable cause.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Kishore Phadke
For Respondent: Shri Aseem Sharma

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.

2.

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.

3.

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.

4.

In the result, the appeal is allowed for statistical purposes.

Order pronounced in the Open Court on 09th July, 2020.

Recent GST High Court judgments

Search GST case law →