GANESH BHANUDAS DOKE,MUMBAI vs. WARD 27.1.5, MUMBAI

आयकरअपीलीयअिधकरण�ायपीठमुंबईम�। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JM AND SHRI ARUN KHODPIA, AM ITA No. 7167/Mum/2025 (Assessment Year: 2017-18) Ganesh Bhanudas Doke ITO Ward 27.1.5 Mumbai 4th Floor, Vashi Railway Station Shree Samarth Chawl, Lalbatti, Hanuman Tekdi Aslfa, Ghatkopar Vs. Commercial Complex, Mumbai. West, Mumbai 400084 PAN/GIR No. AQYPD5073C (Appellant) (Respondent) :

Assessee by : Shri Viraj Bhayai Respondent by : Smt . B. Brahma Vidya – SR DR

Date of Hearing : 14.05.2026 Date of Pronouncement : 25.05.2026

O R D E R Per Arun Khodpia, AM: The captioned appealis filed against the assessee, against the order of Commissioner of Income Tax (Appeals),(National Faceless Appeal Centre NFAC), Delhi [in short, “the Ld. CIT(A)”], dated 15.09.2025 for the Assessment Year 2017-18, which in turn arises from the assessment order u/s. 144 of the act, passed by National Faceless Assessment Centre, Delhi, dated 23.03.2022.

ITA No. 7167/Mum/2025 (A.Y. 2017-18) Ganesh Bhanudas Doke

the Assessing Officer, whereas, the appeal of the assessee was treated as non-

maintainable by the Ld. CIT(A) on account of delay in filling of the appeal. At

the outset, the Ld. Counsel of the assessee has requested for adjournment of

hearing as the counsel, who was supposed to attend the hearing was not

available. It is also submitted that in the assessee’s own case, as

appealchallenging penalty emanating from the impugned assessment was

decided by this Tribunal in ITA No. 7166/Mum/2025 for the Assessment Year

2017-18, order dated 09.04.2026. Wherein, under the identical facts and

circumstances, the appeal of the assessee has been restored back to the file of

the Ld. CIT(A) for fresh adjudication. Therefore, the present matter can also be

decided in accordance with the said decision.

the revenue authorities, however had not objected to the request of the Ld. AR,

if the matter is restored back to the file of the Ld.CIT(A) for fresh adjudication.

record. Admittedly, the identical case of the assessee for the Assessment Year

2017-18 has been remitted back to the file of the Ld.CIT(A), after condoning

the delay, subject to certain cost on the assessee to be deposited in revenue

ITA No. 7167/Mum/2025 (A.Y. 2017-18) Ganesh Bhanudas Doke department under “other head”.The relevant findings of the ITAT in the

aforesaid case are extracted as under: -

ITA No. 7166/Mum2025 for AY 2017-18 2. In this mater the appeal was filed by the assessee before the FAA against the order under section 271AAC (1) of the Act to challenge the penalty imposed for Rs. 83,040/-. As there was a delay of 647 days in filing of appeal, the ld. CIT(A) had dismissed the same, treating it not maintainable in accordance with the provisions of section 249(3) of the Act. Before us the ld. AR of the assessee submitted an affidavit explaining the reasons for condonation of delay according to which the first appeal could not be filed in time on account of resignation of the staff who was handling the tax matter of the assessee. Considering the reasons for delay furnished before us, following the principle of natural justice, we deem it appropriate to condone the delay before the FAA, subject to a cost of Rs. 11,000/- to be deposited in revenue department under “Other Heads” within 15 days from the date of hearing of the case on account of lackadaisical conduct of the assessee before the revenue authorities. The matter, consequently, has been restored back to the file of ld. CIT(A), with the directions to decide it afresh on merits. The assessee, at the same time is directed to be more cautious and compliant in the set aside proceedings, failing which no further opportunities shall be granted and the ld. CIT(A) will be at liberty to decide the case in accordance with the mandate of law.

aforesaid decision in assessee’s own case for same AY 2017-18. We, in the

interest of justice find it appropriate to restore this matter also to file of Ld.

CIT(A), after condoning the delay in filing of appeal before him, but subject to

ITA No. 7167/Mum/2025 (A.Y. 2017-18) Ganesh Bhanudas Doke cost of Rs. 2,000/- to be deposited by the assessee in Revenue Department

under “other head” within 15 days from the date of hearing of this case.

purposes, in terms of aforesaid observations.

Order pronounced in the open court on 25.05.2026

Sd/- Sd/- Sd/- Sd/- (BEENA PILLAI) (ARUN KHODPIA) JUDICIAL MEMBER ACCOUNTANT MEMBER

Mumbai; Dated: 25.05.2026 Aditi Pandare, Private Secretary

Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT- concerned 4. DR, ITAT, Mumbai 5. Guard File BY ORDER,

(Dy./Asstt.Registrar) ITAT, Mumbai