Vishwanath Ramchandra Panvelkar v. DCIT, Circle- 2, Thane
[Citation -2019-LL-0903-126]
| Citation | 2019-LL-0903-126 |
|---|---|
| Appellant Name | Vishwanath Ramchandra Panvelkar |
| Respondent Name | DCIT, Circle- 2, Thane |
| Court | ITAT-Mumbai |
| Relevant Act | Income-tax |
| Date of Order | 03/09/2019 |
| Assessment Year | 2014-15 |
| Judgment | View Judgment |
| Keyword Tags | reasonable opportunity • reasonable cause • ex-parte order • delay in filing appeal • reason for delay • condonation of delay • non-appearance |
| Bot Summary: | At the outset, we notice that the appeal is delayed by 22 days. The Ld. A.R. explained before the Bench the reasons attributable to the delayed filing of appeal by referring to the affidavit filed explaining the delay. The ld Dr strongly objected the condoning the delay. The issue raised in 1st ground of appeal is against the order of Ld. CIT(A) being the ex-parte order dismissing the appeal of the assessee when the assessee failed to attend the hearing before the Ld. CIT(A) due to ill health which were beyond the control of the assessee. Considering the facts of the case and the arguments of the rival parties, we are of the opinion that assessee needs to be given one more opportunity of hearing so that the case of the assessee could be disposed of on merits in the interest of justice and fairplay. Accordingly, we are setting aside the issue to the file of the Ld. CIT(A) with the direction to decide the same on facts and as per law after affording the reasonable opportunity to the assessee. In the result, the appeal of the assessee is allowed. |