BABASAHEB BABU HALKARE,NIMGAON vs. ITO, PANDHARPUR

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ITA 1457/PUN/2026Status: DisposedITAT Pune23 June 2026AY 2020-212 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found sufficient cause for the delay and held that substantial justice is more important than procedural delay. The delay was condoned, and the appeal was directed to be decided on merits by the CIT(A).

What were the facts?

The assessee, an agriculturist, had a delay of 147 days in filing an appeal. The Assessing Officer passed an order under section 147 r.w.s. 144 r.w.s. 144B of the Act for AY 2020-21.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned. Whether the appeal should be decided on merits after condoning the delay.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI Dr. DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Shri Lohit S. Taneja
For Respondent: Shri Sanjay Keshavrao Dhivare

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the Assessee against the order of the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi [Ld.CIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2020-21 on 31.01.2026, emanating from the Assessment Order u/s 147 r.w.s. 144 r.w.s. 144B of the Act, dated 23.12.2024.

2.

Findings and analysis: We have heard both the parties and perused the records. In this case, the Ld. AR submitted that the Ld. CIT(A) had not condoned the delay of 147 days. We have perused the reasons and found that there were sufficient cause for delay. Substantial justice is more important than procedural delay. The assessee is an agriculturist had never filed return of income in earlier years. In these facts, we are of the opinion that delay needs to be condoned. We direct the Ld. CIT(A) to condone the delay and decide the appeal on merits. The Ld. CIT(A) shall provide opportunity of hearing to the Assessee. The assessee shall be allowed to file necessary documents and additional ground, if any.

ITA No.1457/PUN/2026

3.

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

Order pronounced in the open Court on 23rd June, 2026

Sd/- Sd/- (VINAY BHAMORE) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/Pune; दिन ांक/Dated : 23-06-2026 Digitally signed by Ravi Kumar Ravi Kumar Ravi Kumar Date: 2026.06.24 10:51:58 +05'30' आदेशकीप्रतितितिअग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी/ The Appellant 2. प्रत्यर्थी/ The Respondent 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘SMC’ Bench, Pune 5. ग र्डफ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकरअपीलीयअदिकरण, पुणे/ITAT, Pune

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