OJAS SHASHIKANT KULKARNI,MARGAO vs. ASST. DIRECTOR OF INCOME TAX, CPC, BENGALURU
ITA 50/PAN/2025[2020-21]Status: DisposedITAT Panaji20 Jun 2025AY 2020-21
Bench: Hon’Ble Shri Pavankumar Gadale & Shri G. D. Padmahshaliita Nos. 050/Pan/2025 Assessment Year : 2020-21 Ojas Shashikant Kulkarni A-3/A-4, C.D. Neighbourhood, Swami Chinmayanand Marg, Gogoi, Salcete, Margao, Goa Pan : Dkzpk5732F . . . . . . . Appellant V/S Asstt. Director Income Tax, Cpc, Bengaluru. . . . . . . . Respondent Appearances Assessee By : Mr D.E. Robinson [‘Ld. Ar’] Revenue By : Smt Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 19/06/2025 Date Of Pronouncement : 20/06/2025 Order Per G. D. Padmahshali; Assessee’S Captioned Appeal Impugns Din & Order 1072026383(1) Dt. 09/01/2025 Passed By Addl//Jt. Commissioner Of Income Tax Appeals-2, Jaipur [‘Ld. Cit(A)’] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’] Which In Turn Arisen Out Of Order Of Intimation Dt. 26/11/2021 Passed U/S 143(1) Of The Act By Asstt. Direction Of Income Tax, Cpc, Bengaluru [‘Ld. Ao’] Anent To Assessment Year 2020-21 [‘Ay’].
For Appellant: Mr D.E. Robinson [‘Ld. AR’]For Respondent: Smt Rijjula Uniyal [‘Ld. DR’]
Section 139(1)Section 143(1)Section 246ASection 249Section 250Section 90
154 of the Act.
ITAT-Panaji Page 7 of 10
Ojas Shashikant Kulkarni Vs ADIT
ITA Nos.050/PAN/2025 AY: 2020-21
9. In view of the aforestated discussion, we are of the view that, the delay occurred in filing first appeal u/s 246A of the Act was accidental as was jointly attributable to COVID-19 pandemic & bonafide engagement of appellant assessee
