What did the Tribunal hold?

The Tribunal held that the delay was reasonable due to intervening holidays and condoned it. The appeals were restored to the CIT(A) for disposal on merits.

The assessees filed their appeals before the CIT(A) three days after the due date. The CIT(A) dismissed the appeals in limine without condoning the delay.

What were the issues?

Whether the delay in filing appeals before the CIT(A) was justifiable and should be condoned.

Smt. Leena Nitin Thorat vs ITO | ITAT Pune 2021

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

Before: SHRI R.S. SYAL

Heard together (3 matters)

ITA No.460/PUN/2019

ITA No.461/PUN/2019

ITA No.462/PUN/2019

Read from the judgment's own cause title. This page is filed under one of them.

आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order is forwarded to : अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals)-3, Pune 4. The Pr. CIT-2, Pune िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / 5. DR ‘SMC’, ITAT, Pune; गाड� फाईल / Guard file. 6.

आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 17-11-2021 Sr.PS 2. Draft placed before author 17-11-2021 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 Sr.PS on 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.

SMT. LEENA NITIN THORAT,PUNE vs. INCOME-TAX OFFICER, WARD - 3 (3), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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