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