MR ANIL VISHWANATH KAMBALE,PUNE vs. INCOME-TAX OFFICER 5(2), PUNE, PUNE

This assessee’s appeal for assessment year 2015-16 arises against the CIT(A)-4, Pune’s order dated 23.06.2019 passed in case no.PN/CIT(A)-4/Ward-5(2), Pune/646/2017-18 involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short “the Act”. Case called twice. None appears at assessee’s behest. He is accordingly proceeded ex-parte.

Delay of 1271 days is condoned since majority of the limitation period falls in Covid-19 Pandemic outbreak period.

It emerges during the course of hearing that the CIT(A) ex- parte order in issue has refused to condone 34 days delay in filing of the lower appeal as note sufficiently explain. Mr. Jasnani invited my attention to the CIT(A)’s detailed discussion in para 6 page 3 of the lower appellate order that the assessee had been afforded five opportunities of hearing. He fails to dispute that neither the CIT(A) has decided the corresponding issue on merits nor there is any indication of effective service of the last notice having got actually served on the assessee. Face with this situation, I restore the assessee’s instant appeal back to the CIT(A) for his afresh appropriate adjudication with three effective opportunity of hearing. Ordered accordingly. 4. This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced on this 26th day of July, 2022. Sd/- (S. S. GODARA) JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 26th July, 2022. Sujeet (DOC)