2023 (7) TMI 1649

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....sessee arise out of two separate ex parte orders dated 18-09-2017 & 10-12-2019 passed by the CIT(A)-13, Pune 13 & CIT(A)-10, Pune in relation to the assessment years 2009-10 to 2011-12. 2. The extant appeals are time barred by 1245 and 2058 days respectively. The assessee has filed the condonation applications along with affidavit of the Chartered Accountant explaining the reasons which led to ....

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....ion. At this stage, it is relevant to note the judgment of the Hon'ble Bombay High Court in Vijay Vishin Meghani Vs. DCIT & Anr (2017) 398 ITR 250 (Bom) holding that none should be deprived of an adjudication on merits unless it is found that the litigant deliberately delayed the filing of appeal. In that case, delay of 2984 days crept in due to improper legal advice. Relying on Concord of India I....

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....aw between the parties in any case in respect of earlier assessment year. For this reason we set aside the order of the High Court; condone the delay for filing the appeal and direct to decide the appeal on merits.' 6. In view of the aforenoted judgments, the delay in filing the appeals is condoned and the appeals are admitted for disposal on merits. A.Y. 2009-10 & A.Y. 2010-11: 7. It is ....

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.... A.Y. 2011-12 : 8. Similar position prevailed for this assessment year as well. The AO completed the assessment u/s. 143(3) r.w.s. 147 of the Act determining total income at Rs. 36,21,467/- as against Rs. 6,76,720/- returned by the assessee. The ld. CIT(A) passed the ex parte order in the absence of the assessee. 9. After hearing the ld. DR and considering the entirety of facts and circumsta....