What did the Tribunal hold?

The Tribunal condoned the delay, finding the assessee's reasons for the delay to be satisfactory. The matter was restored to the CIT(A) for disposal on merits.

The assessee's appeal before the CIT(A) was delayed by 41 days due to ongoing litigation with his brother, which affected his business and peace of mind. The CIT(A) dismissed the appeal as time-barred.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned based on the reasons provided by the assessee.

Yashodhan Shriniwas Khare vs ITO | ITAT Pune 2019

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

Before: SHRI R.S. SYAL

For Appellant: Smt. Deepa Khare

For Respondent: Shri Rajesh Gawli

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. *

YASHODHAN SHRINIWAS KHARE,PUNE vs. INCOME - TAX OFFICER, WARD - 3(1), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments