SHOBHA KISHOR PAWAR,GHATKOPAR (WEST) vs. INCOME TAX OFFICER, VASHI RAILWAY STATION

While the matter of Late Shri. Kishor Hiru Pawar in was fixed before this bench on 22.09.2025, it is mentioned by Ld. AR of the assessee that the assessee Shri. Kishor Hiru Pawar was passed away on 01.04.2025, therefore it is desirable to substitute the legal heir of Shri. Kishor Hiru Pawar to proceed and peruse the matter. Accordingly, the matter was adjourned and fixed for hearing on 25.09.2025. Accordingly, Ld.AR of the assessee had submitted an application for substitution of legal heir, which was taken on record and the matter is taken up for hearing.

At the outset it is submitted by Ld.AR that the appeal of assessee was dismissed by Ld. CIT(A) on ex-parte basis on account of noncompliance, thereby accepting the view take by Ld.AO. It is further submitted that before and 4996/MUM/2025 Kishor Hiru Pawar & Shobha Kishor Pawar Ld.AO also the assessee could not represent its case, for the reasons explained herein below, therefore the order was passed on ex-parte basis u/s 144 of the Act.

It is further submitted by Ld.AR that the both the appeals filed before the ITAT are also delayed by 586 days and 770 days. To explain the reasons for delays, applications for condonation are submitted, placed in the assessee’s paper book along with documents like death certificate of Shri. Kishor Hiru Pawar, PAN and Aadhar of legal heir copy of notice u/s 156, appeal memo, statement of facts, grounds of appeal etc. It is submitted by the Ld. AR that Late Shri. Kishor Hiru Pawar was on bed, suffering with prolonged illness, continuously for approximately 3 to 4 years, until his demise on 01-04-2025, which was the main cause behind the inability of assessee’s to peruse the tax matters before the revenue authorities below. It is mentioned that, he was the only person looking after the tax matters of family, therefore, the assessment of Smt. Shobha Kishor Pawar was also remained unattended before the revenue authority in a timely manner. It is submitted that the delay occasioned was inadvertent, bonafide without any mala fide intension or negligence but because of circumstances beyond the control of assessee. Therefore, following the settled principle of law, the same may be condoned. Ld.AR also furnished the and 4996/MUM/2025 Kishor Hiru Pawar & Shobha Kishor Pawar copy of death certificate of late Shri. Kishor Hiru Pawar and his medical records etc. to support the aforesaid contention.

Considering aforesaid facts and circumstances, we find bonafide in the request of the Ld.AR and therefore the delay occasioned in the aforesaid cases stands condoned.

The brief facts of the case are that during the year under consideration the assessee along with his wife has purchased a property for a consideration of 63,30,500/- but has not filed the return of income. Further during the reopening assessment proceedings u/s 147 of the Act, the assessee has not put up any appearance before the Ld.AO, therefore the entire amount of purchase is added in the hands of Shri. Kishor Hiru Pawar as well as in the hands of Smt. Shobha Kishor Pawar, also u/s 69 of the Act. Apart from this, one more disallowance of cash deposit amounting to Rs. 5,15,000/- was made in the hands of late Shri. Kishor Hiru Pawar u/s 69A of the Act. Since, the assessee was under ill medical conditions, bed ridden, facing difficulties of day today life due to sufferings of prolonged decease, was prevented with valid reasons to address the tax matters before the Ld.AO and again before the Ld. CIT(A). Therefore, it is requested by Ld.AR that one opportunity be provided to the assessee by restoring the matters back to file of Ld.AO, so that necessary compliance can and 4996/MUM/2025 Kishor Hiru Pawar & Shobha Kishor Pawar be made and on verification of the facts and evidence by the Ld.AO, a legitimate conclusion can be drawn.

On the other hand, Ld. CIT DR though relied upon the order of revenue authorities, but considering the facts and circumstances of the present case wherein Late Shri. Kishor Hiru Pawar was passed away after prolonged decease and Smt. Shobha Kishor Pawar was unable to representing the matter, as she was not acquainted with the taxation laws and proceedings, therefore, has fairly conceded to the request of assessee, to restore the matter back to the file of Ld.AO for fresh adjudication.

Having considering the rival submission and perused the material on record and the contention / request of the Ld.AR. Admittedly in the present case certain transaction of property purchase was doubted by the revenue and added to the income of aforesaid assessee u/s 69 and 69A of the Act. However, the assessee before u/s. through its Ld.AR had substantiated that the assess could not furnished the relevant submissions and evidence of source of purchases, for the reasons beyond their control (described supra). Accordingly, Smt. Shobha Kishor Pawar and late Shri. Kishor Hiru Pawar (through legal heir) were unable to represent the matter. In terms of aforesaid observation, as fairly agreed by both the parties, in the interest of substantiate justice, it would be appropriate to restore this matter back to the file of Ld.AO for fresh adjudication. The assessee’s herein are permitted to furnished necessary and 4996/MUM/2025 Kishor Hiru Pawar & Shobha Kishor Pawar submissions and evidence before Ld.AO to substantiate their case on merits, in order to complete the assessment, in accordance with the mandate of law.

In the result, the aforesaid two appeals of the captioned assessee’s are allowed for statistical purposes.