SHRI KAMLESH JYOTINDRABHAI BAPODRA,PORBANDAR vs. THE ITO, WARD - 2(3), PORBANDAR

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ITA 9/RJT/2020Status: DisposedITAT Rajkot27 January 2022AY 2010-112 pages
AI SummaryAllowed

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal before the CIT(A) and directed the CIT(A) to grant an opportunity of hearing and consider the evidence to be filed by the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a delay in filing. The assessee cited the prolonged illness of his mother as the reason for the delay, but failed to provide supporting evidence.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and if the assessee should be given an opportunity to present evidence.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: SHRI WASEEM AHMED&

For Appellant: Shri Divyesh Sodha, AR
For Respondent: Shri B. D. Gupta, Sr. D.R
Hearing: 25/01/2022Pronounced: 27/01/2022

O R D E R PER Ms. MADHUMITA ROY - JM:

The instant appeal filed by the assessee is directed against the order dated 29.10.2019 passed by the Commissioner of Income Tax (Appeals), Jamnagar arising out of the order dated 05.12.2017 passed by the ITO, Ward – 2(3), Porbandar under Section 144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for the Assessment Year (A.Y.) 2010-11.

2.

Admittedly, the appeal has been disposed of on the technical grounds of delay in filing the appeal before the Ld. CIT(A). The plea taken by the assessee before the Ld. CIT(A) there are the prolong illness of the mother of the assessee, since the same was not supported by proper evidence the delay was not condoned by the Ld. CIT(A) and the addition has been upheld. Hence, the instant appeal before us.

- 2 - Kamlesh Jyotindrabhai Bapodra vs. ITO Asst.Year – 2010-11

3.

Heard the parties, perused the records.

4.

We find that the plea taken by the assessee is to be taken into consideration in his proper perspective and considering the entire aspect of the matter we condone the delay. We also give a further chance to the assessee to proceed with the case before the Ld. CIT(A). The Ld. CIT(A) is further directed to give an opportunity of hearing to the assessee and also to consider the evidence which the assessee may choose to file at the time of hearing of the matter. Assessee’s appeal is, therefore, allowed for statistical purpose.

5.

In the result, the appeal preferred by the assessee is allowed for statistical purposes.

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