SEEMA NARENDRA DHAVALE,PUNE vs. THE INCOME TAX OFFICER, PUNE

Brief facts as emanating from the record are that the assessee is an individual and has not filed the return of income for the year under consideration. Assessee is not registered on e- filing portal and PAN of the assessee is also not on digital footprint and also do not have registered email id. Based on the information available with the Department post search in the case of M/s. Cludobits IT Solutions Pvt. Ltd. it revealed that assessee has received contractual payment of Rs.4.80 lakh from the said company and has not disclosed the said income. Assessment proceedings u/s.147 of the Act carried out. Statutory notices u/s.148 and 142(1) could not served on the assessee. However based on the ITS data, ld. Assessing Officer found that during F.Y. assesssee sold immovable property for total consideration of Rs.43.50 lakh. In response to show cause notice, the assessee furnished reply stating that his total income is below taxable limit and not mandatory to file the return. In respect of immovable property, assessee stated that no capital gain arises on such sale due to purchase of another immovable property and has furnished the computation and other details. On due consideration of the said details, ld. Assessing Officer concluded the assessment and determined the long term capital gain at Rs.26,80,515/-. Ld. Assessing Officer also made addition of Rs.80,000/- on other income. Income assessed at Rs.27,60,515/-.

Assessee carried the matter before ld.CIT(A) but with delay of 1315 days. Ld.CIT(A) dismissed the appeal holding that appellant has not satisfactorily explained the reason for the delay in filing of the appeal with supporting evidences. Now the assessee has approached this Tribunal.

Before us, ld. Counsel for the assessee has demonstrated the facts of case stating that assessee is a non-working woman and not engaged in any business activity. She is not aware of legal procedures following in income tax matters and in search of professionals dealing with tax matters it took some time and therefore the delay before ld.CIT(A) is neither deliberate nor international. Since ‘reasonable cause’ exists in the case of assessee, delay in filing of the appeal before ld.CIT(A) deserves condonation. Ld. Counsel prayed for granting one more opportunity to the assessee in the interest of justice to go before ld. Juri ictional Assessing Officer to plead its case with relevant details/evidences.

Ld. Departmental Representative supported the order of ld.CIT(A).

We have heard the rival submissions and perused the record placed before us. It is an admitted fact that assessee has filed appeal before ld.CIT(A) with delay of 1315 days. We have gone through the reasons for delay and note that due to ‘reasonable cause’ assessee could not file the appeal before ld.CIT(A) in time. We find that assessee has not gained anything from filing the appeal with delay. We however taking justice oriented approach condone the delay in filing of the appeal before ld.CIT(A) in light of 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) and admit the appeal for adjudication.

Considering the factual matrix in the instant case, there is no adjudication on merits by ld.CIT(A) and the prayer made by ld. Counsel for the assessee, we in the larger interest of justice are of the considered view that assessee should be given one more opportunity. In view thereof, without dwelling upon the merits of the case, we remit back all the issues raised in the instant appeal to the file of ld.Juri ictional Assessing Officer for necessary adjudication. Impugned order dated 30.04.2026 passed by the CIT(A) is set aside. However, in order to ensure compliance and co-operation by the assessee during the remands proceedings before the ld.JAO, we direct the assessee to take steps to get the correct email address and postal/communication address on record and at the ITBA Portal. Assessee is directed to be vigilant and track the assessment proceedings through ITBA Portal. Assessee is also directed to file all relevant details, documents and submission before the ld.JAO on receiving notice of hearing and refrain from taking adjournments unless otherwise required for reasonable cause. Ld. JAO is directed to frame the assessment afresh in accordance with law after granting reasonable opportunity of being heard to the assessee. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes.

The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “SMC” बेंच, 4. पुणे / DR, ITAT, “SMC” Bench, Pune. ग र्ड फ़ इल / Guard File. 5. आिेश नुस र / BY ORDER,