SHAH BROTHERS,JUNNER, PUNE vs. INCOME TAX OFFICER WARD 10(1), PUNE, AKURDI, PUNE

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2893/PUN/2025 िनधा�रण वष� / Assessment Year : 2018-19 Shah Brothers, Vs. ITO, Ward-10(1), Pune. Shop No.1, Market Yard, Commercial Complex, Junner, Padali, Khangoan B.O., Pune- 410502. PAN : AASFS6341J Appellant Respondent Assessee by : Shri Suhas Kulkarni Revenue by : Shri Manish Mehta Date of hearing 16.03.2026 : Date of pronouncement 11.05.2026 : आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 30.09.2025 passed by Ld. CIT(A)/NFAC for the assessment year 2018-19. 2. The appellant has raised the following grounds of appeal :- “Ground 1: The learned CIT(A) erred in law and on facts in not condoning the delay of 333 days in filing the appeal without appreciating the facts that the delay was bona fide and duly explained in the condonation application. The learned CIT(A) erred in dismissing the appeal in

2 ITA No.2893/PUN/2025 limine as barred by limitation, without deciding the matter on merits, contrary to the principles of natural justice. Ground 2: On the facts and circumstances of the Law The learned CIT(A) erred in confirming penalty without demonstrating any false entry, omission, or deliberate misstatement on the part of the appellant. As such there was no applicability of S. 270 (9)(a), in the appellant's case. Penalty levied under section 270A liable to be deleted. Ground 3: On the facts and circumstances of the Law, there was neither under-reporting nor misreporting of income. The Learned CIT(A) and Ld AO failed to appreciate that the reassessment under section 147 did not result in any variation in the returned and assessed income. Furthermore, the appellant had discharged the entire tax liability prior to the issuance of notice under section 148. Ground 4: The Ld. CIT(A) erred in law and on facts confirming the penalty levied by the Ld. AO under section 270A ignoring the facts that non-filing of return was not deliberate or wilful, but due to bona fide circumstances duly explained in the penalty proceedings. Ground 5: The appellant seeks permission to add, alter, amend modify, rectify, delete, withdraw, the grounds of appeal and/or to take additional ground during the course of appellate proceedings.” 3. Facts of the case, in brief, are that the assessee is a partnership firm engaged in the business of running Gas Agency of Hindustan Petroleum Limited providing domestic and commercial gas cylinder to the consumers. Assessment order u/s 143(3) r.w.s. 147 of the IT Act was passed wherein penalty u/s 270A was initiated and subsequently vide order dated 21.08.2024 penalty u/s 270A of the IT Act of Rs.2,42,800/- was levied. Further on appeal

3 ITA No.2893/PUN/2025 before Ld. CIT(A)/NFAC, the same was dismissed on the ground of delay of 333 days. Now, the assessee is in appeal before this Tribunal. 4. We have heard Ld. Counsels from both the sides and perused the material available on record including the affidavit explaining the delay in filing of appeal before Ld. CIT(A)/NFAC. In this regard, we find that Ld. CIT(A)/NFAC has dismissed the appeal in limine solely on the ground of delay of 333 days without going into merits of the case. On perusal of affidavit filed along with condonation of delay application, we are of the opinion that the appellant was prevented by reasonable and sufficient cause for not filing the appeal before Ld. CIT(A)/NFAC within the prescribed time limit. 5. Considering the totality of the facts of the case, in the interest of justice and without going into merits of the case, we deem it appropriate to set-aside the order passed by Ld. CIT(A)/NFAC and restore the matter back to him with a direction to condone the delay and decide the appeal afresh and as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by

4 ITA No.2893/PUN/2025 Ld. CIT(A)/NFAC in this regard and to substantiate the grounds of appeal without taking any adjournment under any pretext, otherwise Ld. CIT(A)/NFAC shall be at liberty to pass appropriate orders as per law. Thus, the grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 11th day of May, 2026. Sd/- Sd/- (R. K. PANDA) (VINAY BHAMORE) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 11th May, 2026. Sujeet/DOC Sujeet Kumar Digitally signed by Sujeet Kumar Sharma Sharma Date: 2026.05.12 10:59:27 आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : +05'30' अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “B” ब�च, 4. पुणे / DR, ITAT, “B” Bench, Pune. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.