M/S UNICEM VIBROCAST PIPE INDUSTRIES,NASHIK vs. INCOME-TAX OFFICER WARD - 9(4), PUNE

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ITA 625/PUN/2021Status: DisposedITAT Pune17 October 2022AY 2014-154 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The ITAT condoned the 17-day delay in the assessee's appeal before the CIT(A), citing the principle of substantial justice over technicalities. The CIT(A) was directed to decide the appeal on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a 17-day delay. The assessee attributed this delay to the auditor's health issues. The ITAT also had to condone a 43-day delay in filing the present appeal due to the Covid-19 pandemic.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned on account of the auditor's health issues. Whether the delay in filing the present appeal should be condoned due to the Covid-19 pandemic.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI S.S.GODARA, JM & SHRI G.D. PADMAHSHALI, AM

For Appellant: Shri Piyush Bafna
For Respondent: Shri Piyush Kumar Singh Yadav
Hearing: 04.10.2022Pronounced: 17.10.2022

आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : अपीलाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(A)-8 Pune. 4. The Pr.CIT-5, Pune. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, “बी” बेंच, 5. पुणे / DR, ITAT, “B” Bench, Pune. गार्ा फ़ाइल / Guard File. आदेशानुसार / BY ORDER, 6. // True Copy // Senior Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.

M/s. Unicem Vibrocast Pipe Industries,

S.No. Details Date Initials 1 Draft dictated on 04.10.2022 2 Draft placed before author 13.10.2022 Draft proposed & placed before the Second 3 Member 4 Draft discussed/approved by Second Member 5 Approved Draft comes to the Sr. PS/PS 6 Kept for pronouncement on 7 Date of uploading of Order 8 File sent to Bench Clerk 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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