SUKHDA DEVELOPERS PRIVATE LMITED,PUNE vs. ITO WARD 6(1), PUNE

ITA 60/PUN/2020Status: DisposedITAT Pune07 February 2020AY 2014-153 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in appearance before the CIT(A) due to the reasons stated in the affidavit. The Tribunal set aside the ex-parte order and remitted the matter back to the CIT(A) for a fresh disposal on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to the non-attendance of its representative. The assessee's director submitted an affidavit explaining that internal management differences prevented their appearance.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified, and if the reasons for non-appearance before the CIT(A) were sufficient to condone the delay.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI R.S. SYAL

For Appellant: Shri Pritesh S. Achaliya

For Respondent: Smt. Elsy Mathew

the assessee. I order accordingly.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 07th February, 2020.

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