ASHOK GURUNATH PATIL,LATUR vs. ITO WARD1(1), LATUR, LATUR
In the result appeal of the assessee is allowed for statistical purposes
ITA 594/PUN/2025[2011-12]Status: DisposedITAT Pune24 Sept 2025AY 2011-12
Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं / Ita No.594/Pun/2025 धििेंारण वर्ा /Assessment Year: 2011-2012 Ashok Gurunath Patil, Ito, Ward 1(1), Latur A/P Masobavadi, Khed, Nilanga, Latur-413522 Vs. Maharashtra Pan-Bihpp0618K अपीलेंर्थी / Appellant प्रत्यर्थी/Respondent Assessee By: Shri Pratik Sandbhor Department By: Shri Ramnath P Murkunde Date Of Hearing: 24-09-2025 Date Of Pronouncement: 06-10-2025 आदीश/Order Per Dr. Manish Borad:- This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Ld. Cit(A), Nfac, Delhi Passed U/S 250 Of The Income-Tax Act, 1961 Dated 21.08.2024 Which Is Arising Out Of Order Passed U/S 271(1)(C) Of The Act Dated 27.02.2018. 2. Registry Has Informed That There Is A Delay Of 123 Days In Filing Of The Appeal. Application For Condonation Of Delay Alongwith Affidavit Has Been Filed & Placed At Page No. 24-26 Of The Appeal Citing The Main Reason For The Delay, That The Assessee Was Not Aware Of Passing Of The Impugned Order As 2 The Tax Consultant Registered The E-Mail Id Of His Younger Son & The E-Mail Account Was Not In Use. After Hearing The Ld. Departmental Representative (Dr) & Perusing The Records We Find That The Sufficient Cause Prevented The Assessee From Filing The Appeal Within The Prescribed Time Limit & The Delay Is Not Intentional. Therefore In The Larger Interest Of Justice & Also Placing Reliance On The Judgement Of Hon’Ble Apex Court In The Case Of Collector, Land Acquisition Vs. Master Katiji & Others(1987) 167 Itr 471(Sc) (Supreme Court) & In The Case Of Inder Singh Vs State Of Madhya Pradesh Judgement Dated 21.03.2025 (2025) Insc 382) We Hereby Condone The Delay Of 123 Days & Admit The Appeal For Adjudication On Merits.
For Appellant: Shri Pratik SandbhorFor Respondent: Shri Ramnath P Murkunde
Section 250Section 271(1)(c)Section 274
u/s 271(1)(c) of the Act dated 27.02.2018. 2. Registry has informed that there is a delay of 123 days in filing of the appeal. Application for condonation of delay alongwith affidavit has been filed and placed at Page No. 24-26
of the appeal citing the main reason for the delay, that the assessee was not aware
