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Showing contexts for: gurudev developers in Jai Gurudev Developers,, Pune vs Income-Tax Officer, Ward - 11(4),, Pune on 14 September, 2020Matching Fragments
PER BENCH :
Out of the captioned appeals, ITA Nos.1628 & 1629/PUN/2017 pertains to assessment year 2006-07 and ITA Nos.1630 & 1631/PUN/2017 pertains to assessment year 2007-08.
2. In all these appeals filed by the assessee before us arises from the respective orders of CIT(A) as on record confirming the orders passed by Assessing Officer for both the assessment years u/s 144 r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) and also confirming the order of penalty u/s 271(1)(c) of the Act imposed by the Assessing Officer as per orders dated 26.09.2014 & 28.08.2013. That at the very outset, the Ld. AR for the assessee submitted that in all these cases, the Ld. CIT(A) has not decided the issues on merits and have dismissed the appeals of assessee on the ground ITA Nos.1628 to 1631/PUN/2017 Jai Gurudev Developers of non condonation of delay in filing the appeals. In this regard, the Ld. AR for the assessee before us has prayed for condonation of delay and filed separate grounds on which the delay may be condoned. The contents of the said prayer and affidavit filed by the Ld. AR for the assessee are reproduced hereunder:
"With respect to rejection of Condonation of delay by CIT(A) we submit as under and pray that the delay be condoned & matter be remitted back to the file of CIT(A) for adjudicating the issue on merit.
i) The assessee's firm name is M/s Jai Gurudev Developers having 2 partners namely - i) Late Mr. Sunil D Kasture & ii) Rajendra Kachar
ii) One of the partner Late Mr. Sunil Kasture was looking after the accounts & income tax matters of Firm.
ii) The notices were not received by the firm rather even the assessment orders were also affixed at our address. The fact is mentioned in the assessment order.
ITA Nos.1628 to 1631/PUN/2017 Jai Gurudev Developers Considering all the above, we pray your Honor to condone the delay in filing the appeal.
For Jai Gurudev Developers Sd/-
Partner"
Encl: A.A. Affidavit I, Mr. Rajendra Kachar, residing at Balaji Housing Society, S. no 75, Bldg B/14, Baner Gaoji, Pune, 411 045, solemnly declare on oath the following -
i) I am only surviving partner in the firm M/s Jai Gurudev Developers having PAN
- AAFFJ4157Q. Another partner in the firm was Late Mr. Sunil Kasture.
ii) Late Mr. Sunil Kasture was looking after the accounts & income tax matters of Firm.