What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) and also accepted the reasons for non-appearance. The impugned order of the CIT(A) was set aside and the matter was remitted back for disposal on merits.

The Assessing Officer computed long-term capital gain on sale of land. The assessee's appeal before the CIT(A) was dismissed in limine as it was time-barred by 23 days and the assessee did not participate in the proceedings.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the ex parte dismissal of the appeal was justified.

Shri. Prafulla 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. PRAFULLA 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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