TMI Blog2014 (1) TMI 1439X X X X Extracts X X X X X X X X Extracts X X X X ..... e and upon his being satisfied that the requirement of Section 249(4)(a) of the Act has been complied with. - ITA No.1721/PN/2012 - - - Dated:- 28-10-2013 - Shri G. S. Pannu And Shri R. S. Padvekar,JJ. For the Appellant : Mr. S. N. Doshi For the Respondent : Mr. K. K. Ojha ORDER Per G. S. Pannu, AM. This appeal by the assessee is directed against an order of the Commissioner of Income Tax (Appeals)-I, Pune dated 04.11.2009 which, in turn, has arisen from an order dated 04.12.2008 passed by the Assessing Officer, under Section 143(3) of the Income Tax Act, 1961 (in short "the Act"), pertaining to the assessment year 2006-07. 2. In this case, the brief facts are that assessee is an individual filed his return of income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yed by 939 days. By referring to the circumstances averred in the affidavit, which is on record, the learned counsel submitted that assessee was under a bonafide belief that the appeal before the Tribunal could not be filed unless the tax on the returned income was paid. Learned counsel pointed out that at the time of proceedings before the CIT(A), assessee was under tremendous financial hardship and it was only by raising an unsecured loan from associates the self-assessment taxes were gradually paid upto 22.07.2012 and therefore, the present appeal was filed on 21.08.2012, which was belated by 939 days. The learned counsel submitted that the delay in filing of appeal was under a bonafide belief and for reasons beyond the control of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present case are not in doubt, we condone the delay in filing of the present appeal. 6. The aforesaid decision of condonation of delay in filing of the appeal was pronounced in the course of hearing and thereafter parties advanced further arguments in relation to the Grounds of Appeal pressed by the assessee. 7. The learned counsel for the assessee submitted that subsequent to the order of the CIT(A) dismissing the appeal of the assessee, assessee made efforts and deposited the entire amount of taxes due on the returned income and in support he referred to page 19 of the Paper Book wherein is placed the details of such taxes paid. On that basis it is sought to be submitted that the entire admitted taxes as per the return stands p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome returned by him and thus no fault can be found with the order of the CIT(A) in dismissing the appeal of the assessee in-limine. However, the position sought to be canvassed by the assessee is that after the order of the CIT(A), he has paid the requisite tax due on the income returned by him and therefore the CIT(A) ought to entertain and admit assessee's appeal for adjudication on merits. The Revenue has opposed the said prayer on the ground that payment of admitted tax subsequent to the order of the CIT(A) dismissing the appeal, cannot be a ground for setting-aside the order of the CIT(A). On this aspect, in our view, the judgement of the Hon'ble Karnataka High Court in the case of K. Satish Kumar Singh (supra) clearly covers the contr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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