VILAS KISHAN BORADE,NASHIK vs. INCOME TAX OFFICER, NASHIK

Registry has pointed out that ITA No.2519/PUN/2026 is barred by limitation as the assessee has filed the appeal before this Tribunal with a delay of 21 days. Assessee has filed an affidavit explaining the reasons which led to delay. On due consideration of the said reasons, we find that ‘reasonable cause’ prevented the assessee from filing the appeal within the stipulated time limit. We 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 of 21 days in filing the appeal before this Tribunal and admit the appeal for adjudication.

At the outset, ld. Counsel for the assessee submitted that the issues on merits in the instant appeals relating to denial of deduction under Chapter VIA of the Act and loss from house property deserves to be restored to the file of ld. Jurisdictional Assessing Officer for necessary verification and allowing of deduction eligible under Chapter VIA of the Act as the same also appears in Form No.16 issued by the employer of the assessee.

On the other hand, ld. Departmental Representative submitted that ld.CIT(A) has already restored the issues to the file of ld. Jurisdictional Assessing Officer for carrying out necessary verification.

We have heard the rival submissions and perused the record placed before us. We observe that the assessee is an individual and for the assessments for A.Yrs. 2017-18 and 2018-19 the assessee has claimed loss from house property and deduction under Chapter VIA and the same were denied to the assessee. The assessee has contended that all details for claiming the alleged loss from house property and deduction under Chapter VIA are available. Considering the prayer made by ld. Counsel for the assessee and also observing that ld.CIT(A) has already restored the issues to the file of ld. Jurisdictional Assessing Officer for making afresh assessment, we remit back the issues raised in the instant appeals to the file of ld. JAO for examination of the claim of the assessee. Needless to mention that ld. JAO shall provide reasonable opportunity of hearing to the assessee and on due consideration of details shall decide the issues in accordance with law. Assessee is directed to update email and contact detail on the ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.JAO shall be free to proceed in accordance with law. Impugned orders of ld. CIT(A)/NFAC for the assessment years under appeal are set aside and effective grounds of appeal raised by the assessee in both these appeals are allowed for statistical purposes.

In the result, both the appeals of the assessee are allowed for statistical purposes.