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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI R.S. SYAL
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE
BEFORE SHRI R.S. SYAL, VICE PRESIDENT
आयकर अपील सं. / ITA No. 92/PUN/2018 िनधा�रण वष� / Assessment Year : 2011-12
Manoj Sahadevrao Jadhav, ITO, Ward-3(1), Flat No.602, Vs. Pune Ishan Shrusti, Warje, Pune – 411 052 PAN : AEOPJ8160N (Appellant) (Respondent)
Appellant by Shri Sunil Ganoo Respondent by Shri Rajesh Gawli Date of hearing 15-11-2018 Date of pronouncement 15-11-2018 आदेश / ORDER PER R.S.SYAL, VP :
This appeal by the assessee is arising out of the order passed by the CIT(A)-3, Pune, on 23-11-2017 in relation to the A.Y. 2011-12.
Filtering out needless details for the purposes of disposal of this appeal, it is seen that the assessment was completed at a total income of Rs.13,80,230/- as against the declared total income of Rs.10,63,840/-. The assessee assailed the
2 ITA No.92/PUN/2018 Manoj S. Jadhav
additions/disallowances before the ld. CIT(A) by means of an
appeal which was filed belatedly by 700 days. Certain reasons
were advanced before the ld. CIT(A) in support of the
condonation of delay, which did not find favourable with the
ld. first appellate authority. He, therefore, dismissed the
appeal of the assessee by declaring it as time barred, without
going into its merits. The assessee is aggrieved by such a
dismissal.
I have heard both the sides and gone through the relevant
material on record. Admittedly, the appeal was filed belatedly
by 700 days before the ld. CIT(A). The assessee submitted the
reasons for such delay, being, non-service of assessment order
u/s.143(3) on him as his Authorised Representative lost the
files pertaining to the assessee and also did not inform about
the proceedings that had taken place during the scrutiny. The
assessee further explained that he came to know of the
assessment order only when he received notice of demand in
December 2015. The assessee approached the Assessing
Officer for copy of the assessment order and also other
scrutiny records so as to enable him to file an appeal before
the first appellate authority. It was only then that a copy of the
3 ITA No.92/PUN/2018 Manoj S. Jadhav
assessment order was received and the appeal was filed by the
assessee before the ld. CIT(A) which got time barred by then.
It is observed that the appeal of the assessee for the A.Y.
2009-10 was also time barred before the ld. CIT(A) under
similar circumstances with a delay of 1472 days which came
to be dismissed on preliminary ground on non-condonation of
delay. The assessee approached the Tribunal against such
order passed by the ld. CIT(A). Vide its order dated
13-06-2018, the Tribunal in ITA No.443/PUN/2017 has
condoned the delay in filing the appeal before the ld. CIT(A)
and remitted the matter to the first appellate authority for
passing the order on merits after granting an opportunity of
hearing.
As the facts and circumstances of the instant appeal are mutatis mutandis similar to those for the A.Y. 2009-10,
respectfully following the precedent, I set-aside the impugned
order, condone the delay and remit the matter to the file of ld.
CIT(A) for disposing of the appeal on merits after allowing
reasonable opportunity of being heard to the assessee.
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In the result, the appeal is allowed for statistical purposes.
Order pronounced in the Open Court on 15th November, 2018.
Sd/- (R.S.SYAL) उपा�य� उपा�य�/ VICE PRESIDENT उपा�य� उपा�य�
पुणे Pune; �दनांक Dated : 15th November, 2018 सतीश आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: अ�ेिषत आदेश आदेश आदेश 1. अपीलाथ� / The Appellant; 2. ��यथ� / The Respondent; 3. आयकर आयु�(अपील) / The CIT (Appeals)-3, Pune 4. आयकर आयु� / The Pr. CIT-2, Pune 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / DR ‘SMC’, ITAT, Pune; 6. गाड� फाईल / Guard file. // True copy / आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
ITA No.92/PUN/2018 Manoj S. Jadhav
Date 1. Draft dictated on 15-11-18 Sr.PS 2. Draft placed before author 15.11.18 3. Draft proposed & placed before the - second member 4. Draft discussed/approved by Second - Member. 5. Approved Draft comes to the Sr.PS/PS 6. Kept for pronouncement on 7. File sent to the Bench Clerk 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order.
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