RAISA KHANAM SHAIKH MOHAMMAD KHALIL,PARBHANI vs. ITO WARD-HINGOLI, PARBHANI

Facts of the case in brief are that the assessee is an individual and has not filed the return of income for the year under consideration. Based on the information that assessee had purchase immovable property amounting to Rs.3,06,29,000/- and having not filed the return, ld. Assessing Officer believed that income escaped assessment. Notice u/s.148 of the Act issued. Therefore was no response from the side of assessee. In the absence of any compliance, ld. Assessing Officer concluded the assessment making addition of Rs.3,06,29,000/- as unexplained money u/s.69 r.w.s.115BBE of the Act. Assessee carried the matter before ld.CIT(A) but filed the appeal with a delay of 136 days. Ld.CIT(A) dismissed the appeal in limine, without condoning the delay. Now the assessee is in appeal before this Tribunal.

Before us, ld. Counsel for the assessee submitted that ld.CIT(A) has not condoned the delay and therefore there was no adjudication on merits. Assessee is an illiterate woman and was not aware of the faceless proceedings. She was suffering from hypertension and doctor advised bed rest. Therefore, assessee has furnished valid reasons for delay and the delay deserves to be condoned as ‘sufficient cause’ prevented the assessee to file appeal within the stipulated time. Since ld.CIT(A) has not adjudicated the issue on merits, a prayer is made to restore the issues to the file of ld.CIT(A) for denovo adjudication by condoning the delay.

On merits, Ld. Counsel for the assessee submitted that assessee has furnished submissions before ld.CIT(A) claiming that immovable property in question alleged to have been purchased is an Agricultural land gifted by her husband without any consideration. Copy of Registered Gift deed also furnished before ld. First Appellate Authority and that as the transaction actually took place in A.Y. 2021-22 and not A.Y. 2020-21. Further, ld. Assessing Officer has not made any efforts to know the veracity of the transaction by issuing notice u/s.133(6) of the Act to the Sub Registrar.

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

We have heard the rival submissions and perused the record placed before us. Admittedly, the assessee filed appeal before ld.CIT(A) belatedly by 136 days and reasons have been furnished.

There is no dispute that u/s. 253(5) of the Act, the Tribunal may admit an appeal filed beyond the period of limitation where it is satisfied that there exists a sufficient cause on the part of the assessee company for not presenting the appeal within the prescribed time. The explanation of the assessee therefore becomes relevant to determine whether the same reflects sufficient and reasonable cause on its part in not presenting the present appeal within the prescribed time. Having gone through the explanation tendered by the assessee and adopting liberal and justice oriented approach, we are inclined to condone the delay 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).

So far as merits of the case is concerned, we find that Ld.CIT(A) has dismissed the appeal in limine without any adjudication on merits. Keeping in view the factual matrix and the prayer made by ld. Counsel for the assessee, we deem it appropriate to restore the issues raised in the instant appeal to the file of ld.CIT(A) for afresh adjudication. Needless to mention that ld.CIT(A) shall provide reasonable opportunity to the assessee. Assessee is also directed to be more vigilant in future and not to take any adjournment without any valid reason. Assessee is also directed to submit all the documents substantiating the source of investment. Impugned order is set aside and the effective grounds of appeal raised by the assessee are allowed for statistical purposes only.

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