ALTAF AJMUDDIN SAWAR,SATARA vs. INCOME TAX OFFICER WARD 1, SATARA

At the outset, we note that there is a delay of 442 days in filing these two appeals before this Tribunal as pointed out by the Registry. Assessee has filed affidavit stating the reasons which led to delay. After hearing both the parties and perusing the reasons putforth by the assessee, we find that due to ‘reasonable cause’ assessee could not file the appeals within the stipulated time. We therefore condone the delay in filing of the appeals and admit them for adjudication 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).

At the outset, ld. Counsel for the assessee submitted that the issue raised in the instant appeals is against the addition made by the Assessing Officer u/s.69A of the Act as unexplained money at Rs.3,43,53,788/- for A.Y. 2013-14 and Rs.4,51,82,572/- for A.Y. 2015-16 respectively. He submitted that the assessee has changed the Tax Consultant and the previous Tax Consultant has not communicated about the notices resulting into non-compliance. Therefore, a prayer is made to grant one more opportunity to the assessee by restoring the issues raised in the instant appeals to the file of ld.CIT(A) as the orders have been passed exparte qua the assessee.

On the other hand, ld. DR supported the orders of ld.CIT(A).

Considering the prayer made by ld. Counsel for the assessee, we in the larger interest of justice deem it appropriate to afford one more opportunity to the assessee. In view thereof, without dwelling into merits of the case, the issues raised in the instant appeals are restored to the file of ld.CIT(A) for necessary adjudication of the issues. Needless to mention that ld.CIT(A) shall provide reasonable opportunity of hearing in the set aside proceedings and pass speaking orders as contemplated u/s.250(6) of the Act in light of judgment of Hon’ble Bombay High Luthra (HUF) Bombay)/[2017] 297 CTR 614 (Bombay). Assessee is directed to update email and contract detail on the ITBA portal. Assessee is also directed to remain vigilant reasonable cause, failing which the ld. CIT(A)/NFAC shall be free to proceed in accordance with law. Finding of the CIT(A)/NFAC in both these appeals are set aside and Grounds of appeal raised by the assessee in the instant appeals are allowed for statistical purposes.

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

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