VAN INVESTMENTS,PUNE vs. INCOME-TAX, WARD 7(3), PUNE

ITA 410/PUN/2021Status: DisposedITAT Pune11 November 2021AY 2014-154 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay due to the pandemic situation and, in the interest of justice, set aside the ex-parte order of the CIT(Appeals). The matter was remanded back to the CIT(Appeals) for fresh adjudication on merits.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 35 days. The CIT(Appeals) had passed an ex-parte order without adjudicating the assessee's rights and liabilities.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether an ex-parte order passed by the CIT(Appeals) without proper adjudication warrants a remand.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, PUNE

Before: SHRI R.S.SYAL & SHRI CHANDRA MOHAN GARG

For Respondent: Shri M.G. Jasnani

Hearing: 12.11.2021Pronounced: 12.11.2021

आदेशानुसार / BY ORDER, // True Copy // धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.

Date 1 Draft dictated on 12.11.2021 Sr.PS/PS 2 Draft placed before author 12.11.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

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