What did the Tribunal hold?

The Tribunal condoned the delay of 33 days in filing the appeal before the CIT(A), finding the reasons provided to be genuine. The matter was restored to the CIT(A) for a decision on merits.

The assessee's appeal before the CIT(A) was dismissed due to a delay in filing. The assessee cited family disputes and a change of consultants as reasons for the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justifiable and should be condoned.

Sunilkumar Ramchandra Mittal vs ITO | ITAT Pune 2018

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

For Appellant: Smt. Deepa Khare

For Respondent: Shri Ajay Modi

Hearing: 09.05.2018Pronounced: 15.05.2018

आदेश / ORDER

PER SUSHMA CHOWLA, JM

The appeal filed by the assessee is against the order of Commissioner of Income Tax (Appeals)-6, Pune dated 03.10.2016 relating to assessment year 2011-12 against order passed under section 143(3) of the Income Tax Act, 1961 ( in short ‘the Act’).

2 ITA No.292/PUN/2017 A.Y. 2011-12

The assessee has raised following grounds of appeal:-

“1. The learned CIT(A) erred in law and on facts in deciding not condoning the delay in filing of appeal without appreciating that there was a sufficient and genuine reason for the delay. 2. The Learned CIT(A) erred in law and on facts in not allowing the Rs.6,03, 781/- towards interest on loan while computing income from capital gains. 3. The appellant craves to add, alter, modify or substitute any ground of appeal at the time of hearing.”

The assessee is aggrieved by the order of CIT(A) in not condoning the

delay in filing appeal late and dismissing the appeal of the assessee.

A perusal of order of CIT(A) reflects that CIT(A) had noted the delay in filing

appeal late. The assessee had filed condonation application explaining reasons for

filing appeal late before the CIT(A). The CIT(A) has not accepted the reasons

stated to be reasonable cause for the delay in filing appeal late and hence, the

appeal was dismissed as not admitted.

The Ld. AR for the assessee before us has pointed out that there was

delay of 33 days in filing appeal late before CIT(A). The CIT(A) dismissed the

appeal of assessee without considering merits of the case. A copy of the affidavit

filed before CIT(A) is available on record. The assessee has explained the reasons

for not filing appeal in time before the CIT(A) that because of certain family dispute

and further, also because of change of consultants, there was default. There is

merit in the condonation application filed by assessee before CIT(A). Accordingly,

delay in filing appeal late before CIT(A) is condoned and the matter is restored

back to the file of CIT(A) to decide the issue on merits. Reasonable opportunity of

hearing shall be allowed to assessee and matter would be decided in accordance

with law. Thus, grounds of appeal raised by assessee stands allowed.

3 ITA No.292/PUN/2017 A.Y. 2011-12

In the result, appeal of the assessee is allowed.

Order pronounced on this 15th day of May, 2018.

Sd/- (SUSHMA CHOWLA) �या�यक सद�य/JUDICIAL MEMBER

पुणे / Pune; �दनांक / Dated : 15th May, 2018. SB आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(A)-6, Pune. 4. The Pr. CIT-5, Pune. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “एक-सद�य” ब�च, 5. पुणे / DR, ITAT, “SMC” Bench, Pune. गाड� फ़ाइल / Guard File. 6.

// True Copy // आदेशानुसार / BY ORDER,

�नजी स�चव /Private Secretary आयकर अपील�य अ�धकरण, पुणे / ITAT, Pune.

SUNILKUMAR RAMCHANDRA MITTAL,PUNE vs. INCOME TAX OFFICER, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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