SHEKHAR YADGIRI GAJJAL,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 12, PUNE

At the outset, ld. Counsel for the assessee submitted that due to ‘reasonable cause’ appeal before ld.CIT(A) could not be furnished in time and there is delay of 199 days. However, ld.CIT(A) has not condoned the delay and dismissed the appeal in limine. He therefore prayed that in the larger interest of justice the assessee may please be provided one more opportunity and issues raised in the instant appeal may be restored to the file of ld.CIT(A) for afresh adjudication.

On the other hand, ld. DR did not oppose the request made by the ld. Counsel for the assessee.

I have heard the rival submissions and perused the record placed before me. I note that the assessee is an individual and did not file the return of income for A.Y. 2018-19. Based on the information about purchase and sale of immovable property and tax deducted at source on salary, the re-assessment proceedings u/s.147 were carried out but assessee failed to appear before the ld. Assessing Officer resulting into addition of Rs.47,77,000/- and the income assessed at the same amount. Assessee challenged the addition made by the Assessing Officer before ld.CIT(A) but the appeal was delayed by 199 days. The reasons were furnished before ld.CIT(A) stating that he was totally dependent upon the consultant looking after the tax work but he did not inform the assessee about the replies and compliances to be made. Considering the above averments made by the assessee and also adopting justice oriented approach, I find that the delay is not intentional and therefore placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay in filing the appeal before ld.CIT(A)