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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI R.S. SYAL
आदेश / ORDER
PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(Appeals)-1, Pune on 19-09-2019 in relation to the assessment year 2008-09. 2. I have heard the ld. DR and gone through the relevant material on record. There is no appearance from the sides of the assessee. As such, I am proceeding to dispose off the appeal ex parte qua the assessee. 3. It is seen that the AO re-opened the assessment u/s.148 by means of a notice on the ground that the assessee received Rs.73.00 lakh on sale of land to DSK Group for the project “Dream City” and did not disclose the correct amount of capital gain. After considering the assessee’s submissions, the Assessing Officer (AO) completed the assessment by making an addition of Rs.10.90 lakh. The ld. CIT(A) passed the order ex parte dismissing the appeal of the assessee as time barred by 96 days. The first ground of the appeal before the Tribunal states that the ld. CIT(A) failed to appreciate the valid reasons for the belated filing of the appeal before him. Considering the entirety of the facts and circumstances of the case, I am inclined to condone the delay in presenting the appeal before the ld. CIT(A).
Since the ld. CIT(A) failed to decide the appeal on merits, I am of the considered opinion that it would be in the fitness of things if the impugned order is set-aside and the matter is restored to the file of the ld. CIT(A) for deciding the issues on merits afresh as per law. I order accordingly. Needless to say, the assessee will be given a reasonable opportunity of hearing.
In the result, the appeal is allowed for statistical purposes.
Order pronounced in the Open Court on 29th March, 2022.