HOUSNODDIN SHAMSUDDIN SHAIKH,JALGAON vs. INCOME-TAX OFFICER, WARD 2(1), JALGAON

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ITA 456/PUN/2020Status: DisposedITAT Pune10 June 2022AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay and admitted the appeal. It set aside the CIT(A)'s ex parte order and remitted the matter back for a fresh disposal on merits, allowing the assessee to present his case and lead fresh evidence.

What were the facts?

The assessee's appeal was time-barred by 44 days, with the delay attributed to the Covid-19 outbreak. The CIT(A) had passed an ex parte order dismissing the appeal after the assessee failed to appear despite multiple opportunities.

What were the issues?

Whether the delay in filing the appeal should be condoned due to the Covid-19 pandemic, and whether the assessee should be granted another opportunity to represent his case before the CIT(A).

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

Detected automatically from the text. The count shows how many other judgments on BharatTax rely on the same authority.

  • 438 ITR 296
    438 ITR 296 · 2021 · SC
    196 citing
  • 432 ITR 206
    432 ITR 206 · 2020 · SC
    182 citing
  • 421 ITR 314
    421 ITR 314 · SC
    172 citing

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

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri M.G. Jasnani

आदेश / ORDER PER R.S. SYAL, VP :

1.

This appeal by the assessee arises out of the ex parte order passed by the CIT(A)-2, Nashik on 03-02-2017 in relation to the assessment year 2012-13.

2.

This appeal is time barred by 44 days. The assessee vide his ground of appeal No.7 has attributed the reason of delay to the outbreak of Covid-19. Therefore, the said delay is condoned and the instant appeal is admitted for disposal on merits by virtue of judgment of the Hon’ble Supreme Court in Cognizance for Extension of Limitation, In re 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314.

3.

We have heard the ld. DR and perused the relevant material on record. It is seen that the AO made various additions and determined the income of the assessee at Rs.3,96,25,306/-. The ld. CIT(A) passed the order ex parte after recording in para 2 of the impugned order that five opportunities were given to the assessee, which were not availed. In the absence of any supporting material from the side of assessee, the ld. CIT(A) dismissed the appeal. In the aforesaid factual background, we deem it appropriate to grant one more opportunity to the assessee to represent his case. The impugned order is set-aside and the matter is remitted to the file of the ld. CIT(A) with a direction to dispose of the appeal afresh on merits after allowing reasonable opportunity of hearing. In such fresh proceedings, the assessee will be at liberty to lead any fresh evidence as he considers expedient for his case.

4.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 10th June, 2022.

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