What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) and also accepted the reasons for the assessee's non-appearance. The impugned order of the CIT(A) was set aside.

The assessee's appeal before the CIT(A) was dismissed ex parte due to a delay of 18 days and non-appearance. The assessee explained the reasons for the delay and non-appearance to the Tribunal.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the ex parte dismissal was justified without considering the reasons for non-appearance.

Shri. Mahesh Sadanand Shinde vs Income Tax Office 2(3) | ITAT Pune 2021

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

Before: SHRI R.S. SYAL

For Appellant: Shri B.C. Malakar

For Respondent: Shri S.P. Walimbe

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; 6. गाड� फाईल / Guard file. आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 16-11-2021 Sr.PS 2. Draft placed before author 16-11-2021 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.

SHRI. MAHESH SADANAND SHINDE,PUNE vs. INCOME TAX OFFICE 2(3), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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