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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI R.S. SYAL
PER R.S.SYAL, VP : This appeal by the assessee arises out of the order passed by the CIT(A)-3, Pune on 25-10-2018 in relation to the assessment year 2010-11.
It is observed that the assessee preferred an appeal before the ld. CIT(A) which was delayed by 41 days. In support of the condonation of delay, the assessee submitted reasons to the effect that some litigation was going on between the assessee and his brother which impacted the carrying on of business
2 ITA No.47/PUN/2019 Yashodhan Shriniwas Khare
and disturbed his peace of mind. The ld. CIT(A) did not
consider such a reason as sufficient for condonation of delay.
He, therefore, dismissed the appeal as time barred.
I have heard both the sides and gone through the relevant
material on record. All the relevant facts stated by the ld. AR
in support of the condonation of delay have been gone
through, with which I am satisfied. I, therefore, condone the
delay of 41 days caused before the CIT(A) in presenting the
first appeal. 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 21st February, 2019.
Sd/- (R.S.SYAL) उपा�य� उपा�य�/ VICE PRESIDENT उपा�य� उपा�य�
पुणे Pune; �दनांक Dated : 21st February, 2019 सतीश
3 ITA No.47/PUN/2019 Yashodhan Shriniwas Khare
आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order is forwarded to : अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals)-3, Pune 4. The Pr. CIT-2, Pune िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / 5. DR ‘SMC’, ITAT, Pune; गाड� फाईल / Guard file. 6. // True copy // आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार
// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
Date 1. Draft dictated on 20-02-2019 Sr.PS 2. Draft placed before author 20-02-2019 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/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. *