VISHNU VARDHAN CHERUVU,HYDERABAD vs. DEPUTY COMMISSION OF INCOME TAX, CIRCLE-8, PUNE, PUNE

IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH “SMC”, PUNE

BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER

आयकर अपील सं. / ITA No.1522/PUN/2025
िनधाᭅरण वषᭅ / Assessment Year : 2018-19

Vishnu Vardhan Cheruvu,
308, A Block, Sri Krupa
Towers, Sringeri Colony Street
N1, Mohannagar, Kothaper,
Hyderabad- 500035. PAN : AJFPC8382H
Vs. DCIT, Circle-8, Pune.
Appellant

Respondent

आदेश / ORDER

PER MANISH BORAD, AM:

This appeal filed at the instance of assessee is directed against the order of Ld. CIT(A)/NFAC dated 17.04.2025 relevant to A.Y.
2019-20. 2. At the outset, Ld. Counsel for the assessee submitted that Ld.
CIT(A)/NFAC did not condone the delay of 333 days and also did not provide an opportunity to provide the reasons for delay. It is also submitted that the delay was on account of tax consultant who is looking after the taxation work. Ld. DR has not raised any objection if the delay is condoned and matter is restored to the file of Ld. CIT(A)/NFAC.
Assessee by : Shri Chetan Agarwal (Virtual)
Revenue by : Shri Deepak Kumar Kedia

Date of hearing
: 10.07.2025
Date of pronouncement : 10.07.2025
2
3. Under given facts and circumstances of the case, in the larger interest of justice and taking a liberal approach I hereby condone the delay of 333 days in filing of the appeal before Ld. CIT(A)/NFAC as it was due to reasonable cause. Further, since Ld. CIT(A)/NFAC has not dealt with the merits of the case, I hereby restore all the grounds of appeal raised by the assessee in the instant appeal back to the file of Ld. CIT(A)/NFAC for necessary adjudication as contemplated in section 250(6) of the Act. Needless to mention that Ld. CIT(A)/NFAC shall afford reasonable opportunity of hearing to the assessee. Finding of Ld. CIT(A)/NFAC is set-aside. Grounds of appeal raised by the assessee are allowed for statistical purposes.
4. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 10th day of July, 2025. (MANISH BORAD)
ACCOUNTANT MEMBER

पुणे / Pune; ᳰदनांक / Dated : 10th July, 2025. Sujeet
आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to :
1. अपीलाथᱮ / The Appellant.
2. ᮧ᭜यथᱮ / The Respondent.
3. The Pr. CIT concerned.
4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच,
पुणे / DR, ITAT, “SMC” Bench, Pune.

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Senior Private Secretary

आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.