VIKAS DATTU DEOKAR,PUNE vs. INCOME TAX OFFICER WARD 14(1), PUNE

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ITA 1438/PUN/2023Status: DisposedITAT Pune02 February 2024AY 2016-17Bench: SHRI SATBEER SINGH GODARA (Judicial Member), DR. DIPAK P. RIPOTE (Accountant Member)3 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the 17-day delay in filing the appeal before the NFAC. The case was restored to the NFAC for adjudication on its merits.

What were the facts?

The assessee's appeal before the NFAC was dismissed due to a 17-day delay in filing. The NFAC did not consider the merits of the case. The assessee had provided written submissions explaining the delay.

What were the issues?

Whether the delay in filing the appeal before the NFAC should be condoned. Whether the merits of the case should be considered after condoning the delay.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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

Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE

Hearing: 01.02.2024Pronounced: 02.02.2024

BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.1438/PUN./2023 Assessment Year 2016-2017 Shri Vikas Dattu Deokar, The Income Tax Officer, S.No.26 Lonkar Nagar Ward – 14 (1), Income Tax Mundhwa Manjri BK Department, Aayakar Sadan, vs. Road, Near PMC School, Bodhi Towers, 548/2B, Mundhwa – 411 036 Salisbury Park, Gultekdi, PAN AISPD7124N Pune – 411 037. Maharashtra. Maharashtra (Appellant) (Respondent) For Assessee : Smt. Deepa Khare For Revenue : Shri Sourabh Nayak, JCIT Date of Hearing : 01.02.2024 Date of Pronouncement : 02.02.2024 ORDER PER SATBEER SINGH GODARA, J.M. :

This assessee’s appeal I.T.A.No.1438/PUN./2023, for assessment year 2016-2017, arise against the National Faceless Appeal Centre’s [in short “NFAC”] Din & Order no. ITBA/NFAC/S/250/2023-24/1058308346(1), dated 29.11.2023, in proceedings u/sec.147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).

Heard both the parties. Case file perused.

2.

We notice during the course of hearing that there is hardly any need for us to delve deeper in the relevant factual

2 I.T.A.No.1438/PUN./2023 matrix once it has come on record that the learned NFAC has refused to condone 17 days delay in filing of the lower appeal. It has nowhere dealt with merits involved therein in otherwords. Learned DR vehemently argued that assessee has to offer sufficient explanation by way of reasonable cause in light of hon’ble apex court’s landmark decision in University of Delhi vs. Union of India [Civil Appeal No. 9488 & 9489 of 2019, dated 17-12-2019]. And that quantum of such a delay is immaterial as it has to be guided by the corresponding reasonable explanation.

3.

We have given our thoughtful consideration to Revenue’s foregoing vehement stand and find no merit therein. This is for the precise reason that assessee had duly filed his written submissions wherein the impugned delay had been sufficiently explained before the learned NFAC. Their lordships landmark decision in Collector, Land Acquisition vs. MST Katiji [1987] 167 ITR 471 (SC) has settled the law long back that all such technical aspects must make way for the cause of substantial justice. Faced with the situation, we condone the assessee’s 17 days delay in issue and restore the instant appeal back to learned NFAC for it’s afresh appropriate adjudication on merits as per law. Ordered accordingly.

4.

This assessee’s appeal is allowed for statistical purposes in above terms.

3 I.T.A.No.1438/PUN./2023

Order pronounced in the open Court on 02.02.2024.

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