What did the Tribunal hold?

The Tribunal condoned the delay, finding the reason to be bona fide. The ex-parte order of the CIT(A) was set aside and the matter was remitted back for fresh adjudication on merits.

The assessee's appeal before the CIT(A) was dismissed ex-parte as time-barred by 30 days. The delay was attributed to a family marriage.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was for a bona fide reason and if the ex-parte order was justified.

M/S. Nitish Shelters vs DCIT | ITAT Pune 2021

Income Tax Appellate Tribunal, PUNE BENCHES “A, PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Smt. Deepa Khare

For Respondent: Shri S.P. Walimbe

M/s. Nitish Shelters, Vs. Dy.CIT, Flat No.2, Bharti Niwas Colony, Circle-3, Pune Prasannagad Apartment, Jaigad Marg, Lane No.4, Prabhat Road, Erandwane, Pune – 411 004 PAN :AAGFN4386G Appellant Respondent Assessee by Smt. Deepa Khare Revenue by Shri S.P. Walimbe Date of hearing 30-11-2021 Date of pronouncement 01-12-2021 आदेश / ORDER This appeal by the assessee is directed against the ex parte order passed by the CIT(A), Pune on 16-04-2014 in relation to the Assessment Year 2014-15.

We have heard both the sides and perused the relevant material on record. It is seen that the ld. CIT(A) passed the order ex-parte qua the assessee and dismissed the appeal as time barred, which was late by 30 days. The reason for the delay was stated to be family marriage. Considering the totality of the facts and circumstances of the case, we are satisfied that the delay was due to bona fide reasons. As such, the delay is condoned. The impugned order is, ergo, set aside and the matter is remitted to the file of the ld. CIT(A) with a direction to dispose of the appeal afresh on merits as per law after allowing a reasonable opportunity of hearing to the assessee.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 01st December, 2021

Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 01st December, 2021 Satish आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order is forwarded to : आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals)-3, Pune 4. The PCIT-2, Pune 5. DR, ITAT, A Bench, Pune ; गाड� फाईल / Guard file. 6. // True copy // आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 30-11-2021 Sr.PS 2. Draft placed before author 01-12-2021 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/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.

M/S. NITISH SHELTERS,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 3, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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