DHULE KRUSHI UTPANN BAZAAR SAMITI,DHULE vs. ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI
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Income Tax Appellate Tribunal, PUNE “A” BENCH : PUNE :
Before: SHRI SATBEER SINGH GODARA & SHRI GD PADMAHSHALI,
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE :
BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GD PADMAHSHALI, , ACCOUNTANT MEMBER I.T.A.No.126/PUN./2024 [E-APPEAL] Assessment Year 2018-2019
Dhule Krushi Utpann The Assessment Unit Bazaar Samiti, Cotton National Faceless Market Premises, Parola Assessment Centre, 4th Floor, Road, DHULE – 424 001. Mayur Bhawan, Connaught .Maharashtra vs. Lane, Connaught Place, PAN AACAD7282L New Delhi – 110 001. (Appellant) (Respondent)
For Assessee : CA Pritesh Chinchole For Revenue : Shri Ramnath P Murkunde
Date of Hearing : 29.05.2024 Date of Pronouncement : 30.05.2024 ORDER PER SATBEER SINGH GODARA, J.M. :
This assessee’s appeal for assessment years 2018-
2019, arise against the National Faceless Appeal Centre [in
short the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/
250/2023-24/1058342348(1), dated 30.11.2023, in
proceedings u/s.147 of the Income Tax Act, 1961 (in short “the
Act”).
Heard both the parties. Case file perused.
It emerges at the outset that the learned NFAC’s
lower appellate order under challenge has refused to condone
165 days delay in filing of the lower appeal instituted at the
assessee’s behest. Learned DR could hardly dispute the
2 ITA.No.126/PUN./2024
clinching fact that the assessee had indeed filed it’s
condonation petition before the NFAC explaining the reasons
of foregoing delay of 165 days in filing as attributable to the
various circumstances beyond it’s control which stands
declined in the impugned lower appellate order.
Faced with this situation and in the larger interest of
justice, we quote Collector, Land Acquisition vs., MST Katiji
[1987] 167 ITR 471 (SC) having settled the law long back that
all such technical aspects must make a way for the cause of
substantial justice and condone the impugned delay of 165
days in filing the lower appeal before the NFAC in very terms.
The NFAC is accordingly directed to decide the assessee’s
corresponding appeal on merits, preferably within three
effective opportunities of hearing subject to the rider that it is
the assessee’s sole risk and responsibility to prove the case in
consequential proceedings. Ordered accordingly.
This assessee’s appeal is allowed for statistical
purposes in above terms.
Order pronounced in the open Court on 30.05.2024.
Sd/- Sd/- [GD PADMAHSHALI] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER
Pune, Dated 30th May, 2024
VBP/-
3 ITA.No.126/PUN./2024
Copy to
The appellant 2. The respondent 3. The Pr. CIT, Pune concerned. 4. D.R. ITAT, “A” Bench, Pune. 5. Guard File.
//By Order//
//True Copy //
Sr. Private Secretary, ITAT, Pune Benches, Pune.
