SMT REHANA KOTHAWALA ,NAGPUR vs. ACIT,CIRCLE-4, NAGPUR

आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee, in relation to the assessment year 2009-10, is directed against the order dated 25-02-2020 passed by the CIT(A)-1, Nagpur dismissing the appeal in limine by not condoning the delay of 37 days in presenting the appeal. 2. Briefly stated, the facts of the case are that the assessee filed her return declaring total income of Rs.29,38,080. The Assessing

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Officer (AO) converted the offered long term capital gain into short term capital gain and assessed total income at the same level of Rs.29,38,080. The assessee preferred an appeal before the CIT(A), which was delayed by 37 days. On being called upon to explain the reasons, the assessee tendered an explanation. The ld. CIT(A) did not condone the delay and dismissed the appeal. 3. I have heard the ld. DR and perused the record. There is no appearance from the side of the assessee despite notice. As such, I am proceeding to dispose of the appeal ex parte qua the assessee. It is seen that the appeal was presented belatedly before the ld. CIT(A) by a period of 37 days. On being confronted, the assessee submitted reason, as has been recorded in para 5.1 of the impugned order, to the effect that the delay occurred due to change of Accountant. On an overview of the attending facts of the instant appeal, I am satisfied that there was a genuine and bona fide reason for filing the appeal belatedly by 37 days before the ld. CIT(A). In such circumstances, I condone the delay and remit the matter to the file of the ld. CIT(A) for disposing off the appeal on merits.

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Needless to say, the assessee will be allowed opportunity of hearing by the ld. CIT(A). 4. In the result, appeal is allowed for statistical purposes. Order pronounced in the Open Court on 12th October, 2022.

- Sd/- (R.S.SYAL) VICE PRESIDENT

पुणे Pune; ददिधांक Dated : 12th October, 2022 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2. 3. The CIT(A)-1, Nagpur 4. The Pr.CIT-1/2/3, Nagpur 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, Nagpur / DR, Nagpur गार्ड फाईल / Guard file 6. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune

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Date 1. Draft dictated on 11-10-2022 Sr.PS 2. Draft placed before author 12-10-2022 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *