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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(A) on 13-03-2020 in relation to the assessment year 2011-12. 2. The appeal is time barred by 166 days. The assessee has filed an affidavit stating that the delay in filing the instant appeal was caused due to Covid pandemic situation prevailing in the country at the material time. 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
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Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421
ITR 314 has taken a suo motu cognizance of the situation
arising out of the challenges faced by the country on account of
COVID-19 Virus and resultant difficulties that could be faced
by the litigants across the country and accordingly extended the
time limit for filing of the appeals. I, therefore, condone the
delay in filing the appeal and admit the same for disposal on
merits.
I have heard both the sides and gone through the relevant
material on record. It is seen that the assessment in this case
was completed u/s.143(3) determining total income at
Rs.21,67,053/-. The ld. AR submitted that the assessment order
in this case was passed without issuing a statutory notice
u/s.143(2) of the Act. However, it is also a fact that the
assessee remained absent before the ld. CIT(A) and as such the
factual examination of this issue could not be carried out. In
view of the above factual background prevailing in the extant
case and further the request made by the ld. AR for granting an
opportunity to the assessee to present his case before the ld.
first appellate authority, I am of the opinion that it would be just
and fair if the impugned order is set-aside and the matter is
3 ITA No. 48/PUN/2021 Vitthal Maruti Nimase
remitted to the file of the ld. CIT(A) with a direction to pass
the order afresh as per law after allowing a reasonable
opportunity of hearing to the assessee. Needless to say, the
assessee will be at liberty to lead any fresh evidence in support
of his point of view. I order accordingly.
In the result, the appeal is allowed for statistical purposes.
Order pronounced in the Open Court on 05th August,
2022.
Sd/- (R.S.SYAL) उपा�य�/ VICE PRESIDENT पुणे Pune; �दनांक Dated : 05th August, 2022 Satish
आदेश क� ��त�ल�प अ�े�षत / Copy of the Order is forwarded to : 1. अपीलाथ� / The Appellant; 2. ��यथ� / The Respondent; 3. The CIT(A)-2, Pune 4. The Pr.CIT-2, Pune �वभागीय ��त�न ध, आयकर अपील!य अ धकरण, पुणे “SMC” 5. / DR ‘SMC’, ITAT, Pune; 6. गाड� फाईल / Guard file.
आदेशानुसार/ BY ORDER,
// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
ITA No. 48/PUN/2021 Vitthal Maruti Nimase
Date 1. Draft dictated on 03-08-2022 Sr.PS 2. Draft placed before author 05-08-2022 Sr.PS 3. Draft proposed & placed before -- JM the second member 4. Draft discussed/approved by -- JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/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. *