SWAPNIL DHAIRESHIL MEMANE,PUNE vs. THE INCOME TAX OFFICER, WARD-12(1), PUNE
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “SMC”, PUNE
BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER
आयकर अपील सं. / ITA No.2795/PUN/2024
Assessment Year : 2015-16
Swapnil Dhaireshil Memane,
Swapnashilp, Bungalow No.12,
Sanjay Park, Off Airport Road,
Lohegaon, Pune - 411 032
Maharashtra
PAN : AIFPM9884K
V/s
ITO, Ward-12(1),
Pune
Appellant
Respondent
आदेश / ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeal pertaining to Assessment Year 2015-
16 at the instance of assessee is directed against the order dated 29.10.2024 passed by National Faceless Appeal Centre,
Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) which in turn is arising out of Assessment Order dated 09.02.2024 passed u/s.147 r.w.s.144 r.w.s.144B of the Act.
At the outset, Ld. Counsel for the assessee submitted that the Assessment order as well as the First Appellate orders were passed exparte against the assessee. There was delay of 161 days in presenting the appeal before the ld.CIT(A). The reasons attributed are that the assessee was unaware of the income-tax proceedings; emails were not checked regularly and the assessee; filing the regular returns except the year under Assessee by : Shri Abhilasha S. Kakani Revenue by : Shri Sanjay K. Dhivare Date of hearing : 06.02.2025 Date of pronouncement : 07. 02.2025
2
Swapnil Dhaireshil Memane consideration and it took some time in appointing the Authorized Representative etc. Given an opportunity, the assessee is in a position to represent the case before the authorities. The ld. Authorized Representative emphasized that the assessee will be more vigilant in complying with the notices issued by the department and representing the matter effectively and It is therefore prayed for condoning the delay and remitting the issues on merit to the file of ld.CIT(A) for adjudication thereof.
I have carefully gone through the averments made in the condonation petition filed before the ld.CIT(A) and find that there was ‘reasonable cause’ which prevented the assessee in filing the appeal within the stipulated time. Therefore, the delay of 161 days is condoned by virtue of decision of Hon’ble Order pronounced on this 07th day of February, 2025. - (MANISH BORAD) ACCOUNTANT MEMBER
पुणे/Pune; दनांक / Dated : 07th February, 2025
Satish
आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to :
अपीलाथ / The Appellant. 2. यथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “(SMC)” बच, पुणे/ DR, ITAT, “(SMC)” Bench, Pune. 5. गाड फ़ाइल / Guard File. आदेशानुसार / BY ORDER,
//// Senior Private Secretary
आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune