MR. PANKAJ KISAN GORDE,KALYAN vs. ITO, WARD 3(2), KALYAN

1, Pankaj KisanlGorde, (PAN AQRPG0181D) residing at Flat 3/204, Triveni Park, Wayale Nagar, Khadakpada, Kalyan (W) Dis Thane, 421301 hereby solemnly affirm and state hereinafter. 2. For assessment year 2018-2019, I filed my return of income under section 139(1) of Income Tax Act on 10-08-2018, vide acknowledgment no 101179130100818. This return was processed under section 143(1) vide intimation dated 03-08- 2018, in which returned income was accepted. 3. Later on, notice under section 148 for AY 18-19 was issued by ITO Kalyan Ward 3(2), on 08-04-2022 after taking approval from PCIT. Assessment Order was passed on 24-03-2024 after considering the submissions made during the assessment raising a demand. 4. For a long time, I did not receive any email or SMS from Income Tax Department, when I received a penalty notice in person from a staff from ITO Kalyan, I contacted a consultant, he assured me that he would file a rectification. Recently when I enquired about this to him, it was found that he was needed to file an appeal under section 246A of Income Tax act and he could not file the same due to lack of knowledge & competence. 5. Now, I have contacted a Chartered Accountant and he has advised me the correct course of action. Hence, I am filing the appeal. However, this process has caused a delay of around five months. 6. This delay has not been intentional and has been inadvertent and beyond my control and has been contributed on account of various factors like my non-familiarity with tax laws; difficulty in co-ordination with various consultants. I am a salaried employee, having no awareness as to complexity of tax law. I relied on a graduate tax consultant who was not qualified and equipped to file an appeal and I was not aware about his inability.

I hereby tender an unconditional apology for the delay for every reason. 8. In the light of above and an unconditional apology for delay, your lordship is requested to condone the delay in filing the appeal and admit the same for disposal on merits. 9. If appeal is not admitted and dismissed in limine, it will lead to the levy of the taxes which are not due. 10. On merits, addition is on account of unexplained investments to the tune of Rs 10 Lakh arising out of the purchase of flat costing Rs 20 Lakh. Funding is provided my own father from his retirement dues. This addition is uncalled for on account of various reasons as per appeal documents. 11. In the interest of larger justice, your lordship is requested to condone the delay and dispose the appeal on merits after admission.

Considering the entire factual position as explained before me to the effect that because of negligence of the consultant, the assessee may not be made to suffer and also keeping in view, the principles laid down by Hon’ble Supreme Court in the case of Land Acquisition Collector Vs. Mst. Katiji & Ors., [1987] AIR 1353 (SC), wherein it has been held that where substantial justice is pitted against technicalities of non-deliberate delay, then in that eventuality substantial justice is to be preferred. In my view the principals of advancing substantial justice is of prime importance. Hence considering the explanation put forth by the Assessee by justifiably and properly explaining the delay which occurred in filing the appeal and construing the expression "sufficient cause" liberally I am inclined to condone the delay in filing the appeal before Ld.

Be that as it may, without going into the merits of the issues raised by the assessee and considering the fact that assessee could not substantiate the source of funds for investment in the property before the AO. Hence the Bench is of the view that one more opportunity be given to the assessee to represent his case effectively before AO. Therefore considering the overall circumstances of the present case, I deem it proper to restore the same back to the file of AO for deciding the matter afresh by providing one more opportunity to the assessee. Subject to further cost of Rs. 5,000/- imposed upon the assessee. In this way total cost of Rs. 15,000/- is imposed which shall be deposited in the Prime Minister Relief Fund and a copy of the receipt shall be placed on file before AO within 30 days from the date of receipt of this order

Before parting, I make it clear that my decision to restore the matter back to the file of the AO shall in no way be construed as having any reflection or expression on the merits of the dispute which shall be adjudicated by the AO independently in accordance with law.

In the result the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 02/12/2025 (SANDEEP GOSAIN)