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Facts
The assessee's appeal was dismissed in limine by the Ld. CIT(A)/NFAC for not condoning the delay. The assessee failed to appear before the tribunal. The assessing officer (AO) was the ITO, Ward 1, Ahmednagar, and the Ld. DR appeared on behalf of the department.
Held
The Tribunal found it proper to restore the issue to the file of the Ld. CIT(A)/NFAC with a direction to condone the delay and adjudicate the issue afresh after granting a reasonable opportunity of hearing to the assessee.
Key Issues
Whether the delay in filing the appeal before the Ld. CIT(A)/NFAC should be condoned, and if so, whether the appeal should be adjudicated on merits after providing an opportunity of being heard.
Sections Cited
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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI MANISH BORAD & SHRI S S VISWANETHRA RAVI
आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: अपीलार्थी / The Appellant; 1. 2. प्रत्यर्थी / The Respondent 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘SMC’ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune
S.No. Details Date Initials Designation 1 Draft dictated on 27.03.2025 Sr. PS/PS 2 Draft placed before author 27.03.2025 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order