ROHINI GAURISHANKAR KALYANI,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 7, PUNE, PUNE

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ITA 319/PUN/2024Status: DisposedITAT Pune07 May 2024AY 2019-20Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)5 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the delay in filing the appeal should be condoned based on the Supreme Court's directions regarding the exclusion of the limitation period due to the pandemic. The case was restored to the CIT(A) for a decision on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a 185-day delay in filing. The Assessing Officer had added Rs. 1 crore to the assessee's income under Section 68 of the Income Tax Act, 1961.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned in light of the Supreme Court's directions on limitation period extension due to the pandemic.

Which sections of the Income-tax Act were involved?

Section 68,Section 115BBE

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. K. PANDA & SHRI VINAY BHAMORE

For Appellant: Shri C.H. Naniwadekar
For Respondent: Shri Sourabh Nayak, Addl.CIT

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to:

1.

अपीलार्थी / The Appellant; प्रत्यर्थी / The Respondent 2. 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘B’ Bench, Pune गार्ड फाईल / Guard file. 5. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

S.No. Details Date Initials Designation 1 Draft dictated on 06.05.2024 Sr. PS/PS 2 Draft placed before author 06.05.2024 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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