What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal before the CIT(A) and restored the substantive grounds of appeal back to the CIT(A) for fresh adjudication on merits.

The assessee filed an appeal with the CIT(A) with a delay of 23 days, citing health reasons. The CIT(A) refused to condone the delay without adjudicating the appeal on merits.

What were the issues?

Whether the CIT(A) erred in refusing to condone the delay in filing the appeal without adjudicating the merits, and whether the delay was sufficiently explained.

Subhash Sopanrao Patil vs DCIT | ITAT Pune 2022

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

Before: SHRI S.S. GODARA & DR. DIPAK P. RIPOTE

For Respondent: Shri M.G. Jasnani

Assessee by None Revenue by Shri M.G. Jasnani Date of hearing 14-07-2022 Date of pronouncement 27-07-2022 आदेश / ORDER PER S.S. GODARA, JM :

This assessee‟s appeal for AY 2011-12 arises against the CIT(A)-3, Pune‟s order dated 12-10-2018 passed in case No.PN/CIT(A)-3/DCIT Cir 3, Pn/315/2014-15/574, in proceedings under Section 143(3) of the Income Tax Act, 1961, in short „the Act‟.

Case called twice. None appears at the assessee‟s behest. He is accordingly proceeded ex-parte.

It emerges at the outset with the able assistance coming from the Revenue side that the CIT(A) herein has refused to condone assessee‟s delay of 23 days in filing appeal on the ground that the same has not been explained by justifiable reasons. Mr. Jasnani could hardly dispute that this assessee had indeed filed his condonation petition attributing health reasons coupled with all the corresponding details.

The fact also remains that the learned CIT(A) has not adjudicated the assessee‟s lower appeal on merits as contemplated u/s 250(6). We therefore deem it appropriate to condone the delay of 23 days before the CIT(A)(supra) and restore all the substantive grounds on merits back to the CIT(A) for his afresh adjudication on merits as per law within three effective hearings of opportunity. Ordered accordingly.

This assessee‟s appeal is allowed for statistical purposes in above terms.

Order pronounced in the Open Court on 27th July, 2022.

Sd/- Sd/- (DIPAK P. RIPOTE) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे Pune; ददिधांक Dated : 27th July, 2022 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2. 3. The CIT(A)-3, Pune 4. The Pr.CIT-2, Pune 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “B” / DR „B‟, ITAT, Pune गार्ड फाईल / Guard file 6. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 14-07-2022 Sr.PS 2. Draft placed before author 25-07-2022 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

SUBHASH SOPANRAO PATIL,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 3, PUNE

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