SHRI MARUTI SHRIPATI DHANKUDE,PUNE vs. ACIT, CC-2(4), PUNE, PUNE

PDF · subscribers
ITA 1793/PUN/2025Status: DisposedITAT Pune15 May 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, acknowledging the reasonable cause. It held that the ex-parte orders passed by the lower authorities were invalid due to the assessee's death and lack of proper opportunity.

What were the facts?

The assessee's appeals were filed with a significant delay due to the assessee's death and the subsequent process of bringing the legal heir on record. The appeals challenged ex-parte orders passed under Section 153C, arguing they were passed without proper opportunity and in the name of a deceased person.

What were the issues?

Whether ex-parte orders passed without proper opportunity and in the name of a deceased assessee are valid. The issue of delay in filing appeals due to the death of the assessee.

Which sections of the Income-tax Act were involved?

Section 153C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE

Before: HON’BLE MANISH BORAD & HON’BLE VINAY BHAMORE

For Respondent: Shri Amit Bobde-CIT-DR

आदेश / ORDER

PER MANISH BORAD, ACCOUNTANT MEMBER: These two appeals filed by the Assessee pertaining to A.Yrs. 2016-17 and 2017-18 are against the separate orders of Ld. CIT(A), Pune-12 dated 09.03.2024 arising out of respective assessment orders passed u/s.153C of the Act evenly dated 23.04.2021.

2.

Registry has informed that there is delay of 420 days in filing the present appeals in ITA No. 1793 & 1794/Pun/2025 application for condonation of delay along with affidavit has been placed on record. Main reason for delay in filing the appeals is because of death of the assessee on 08.03.2023 and the time which took for

ITA 1793 & 1794/PUN/2025 SHRI MARUTI SHRIPATI DHANKUDE SHRI bringing the legal heir on record. Considering the reasonable cause bringing the legal heir on record. Considering the reasonable cause bringing the legal heir on record. Considering the reasonable cause bringing the legal heir on record. Considering the reasonable cause and also taking justice oriented approach we and also taking justice oriented approach we and also taking justice oriented approach we find that the delay is find that the delay is not intentional and ther not intentional and therefore placing reliance on the judgment of efore placing reliance on the judgment of efore placing reliance on the judgment of Hon’ble Apex Court in the case of Collector, Land Acquisi Hon’ble Apex Court in the case of Collector, Land Acquisi Hon’ble Apex Court in the case of Collector, Land Acquisition, on, Anantnag & Anr. Vs. Mst. Katiji & Ors. Reported in (1987) 2 SCC 107 Anantnag & Anr. Vs. Mst. Katiji & Ors. Reported in (1987) 2 SCC 107 Anantnag & Anr. Vs. Mst. Katiji & Ors. Reported in (1987) 2 SCC 107 Anantnag & Anr. Vs. Mst. Katiji & Ors. Reported in (1987) 2 SCC 107 and in the case of Inder and in the case of Inder Singh Vs. State of Madhya Pradesh judgment Singh Vs. State of Madhya Pradesh judgment Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) dated 21.03.2025 (2025 INSC 382) condone the delay in filing the condone the delay in filing the condone the delay in filing the appeal before us and admit for adjudication. re us and admit for adjudication. re us and admit for adjudication.

3.

In the grounds of appeal common issues have been raised In the grounds of appeal common issues have been raised In the grounds of appeal common issues have been raised In the grounds of appeal common issues have been raised challenging the validity of ex challenging the validity of ex-parte order parte order passed by the AO u/s ssed by the AO u/s 153C along with challenging the finding of ld. CIT(A) arrived at 153C along with challenging the finding of ld. CIT(A) arrived at 153C along with challenging the finding of ld. CIT(A) arrived at 153C along with challenging the finding of ld. CIT(A) arrived at without adjudicating the issues without adjudicating the issues and and without giving proper without giving proper opportunity to the assessee. It is also claimed that the impugned opportunity to the assessee. It is also claimed that the impugned opportunity to the assessee. It is also claimed that the impugned opportunity to the assessee. It is also claimed that the impugned order is passed in the name order is passed in the name of deceased person deceased person and is therefore and is therefore invalid.

4.

On the other hand ld. DR supported the order of ld. CIT(A) and On the other hand ld. DR supported the order of ld. CIT(A) and On the other hand ld. DR supported the order of ld. CIT(A) and On the other hand ld. DR supported the order of ld. CIT(A) and stated that the assessee was expired after the filing of the appeal stated that the assessee was expired after the filing of the appeal stated that the assessee was expired after the filing of the appeal stated that the assessee was expired after the filing of the appeal before ld. CIT(A) and there is no before ld. CIT(A) and there is no evidence evidence to indicate that the ld. o indicate that the ld. CIT(A) was informed about the as informed about the death of the assessee. death of the assessee.

5.

We have heard the We have heard the rival contentions and rival contentions and perused the records records placed before us before us. The common grievance grievance in the instant appeals for for A.Ys 2016-17 and 2017 17 and 2017-18 is against the is against the additions made towards additions made towards undisclosed short term capital gain. undisclosed short term capital gain. We We note that assessee failed to note that assessee failed to appear before Ld. appear before Ld. Assessing Officer. We We further note that before ld. note that before ld. CIT(A), except filing of the appeal there has been no compliance CIT(A), except filing of the appeal there has been no compliance CIT(A), except filing of the appeal there has been no compliance CIT(A), except filing of the appeal there has been no compliance from assessee’s side on the date of hearing fixed on 29.07.2022, from assessee’s side on the date of hearing fixed on 29.07.2022, from assessee’s side on the date of hearing fixed on 29.07.2022, from assessee’s side on the date of hearing fixed on 29.07.2022, 19.09.2022, 28.09.2022, 21. 19.09.2022, 28.09.2022, 21.11.2023, 28.12.2023, 13.02.2024 and 11.2023, 28.12.2023, 13.02.2024 and 11.2023, 28.12.2023, 13.02.2024 and 06.03.2024. It is also 06.03.2024. It is also an accepted fact that the assessee ccepted fact that the assessee expired on expired on 08.03.2023 and therefore 08.03.2023 and therefore on the last four dates of hearings fixed by last four dates of hearings fixed by last four dates of hearings fixed by the ld. CIT(A) no compliance would be made. It is also disenable the ld. CIT(A) no compliance would be made. It is also disenable the ld. CIT(A) no compliance would be made. It is also disenable the ld. CIT(A) no compliance would be made. It is also disenable from impugned from impugned order that no information was provided to ld. CIT(A) no information was provided to ld. CIT(A) no information was provided to ld. CIT(A) by the legal heir of the assessee about the assessee’s death. Under by the legal heir of the assessee about the assessee’s death. Under by the legal heir of the assessee about the assessee’s death. Under by the legal heir of the assessee about the assessee’s death. Under these given facts and cir these given facts and circumstances and also observing that ld. mstances and also observing that ld. mstances and also observing that ld.

ITA 1793 & 1794/PUN/2025 SHRI MARUTI SHRIPATI DHANKUDE SHRI CIT(A) decided CIT(A) decided that issues ex-parte, we in the larger interest of larger interest of justice deem it appropriate to deem it appropriate to to restore all the legal issues as well to restore all the legal issues as well to restore all the legal issues as well as issues raised on merits in the instant two appeal to the file of ld. as issues raised on merits in the instant two appeal to the file of ld. as issues raised on merits in the instant two appeal to the file of ld. as issues raised on merits in the instant two appeal to the file of ld. Jurisdictional Assessing Officer (JAO) Jurisdictional Assessing Officer (JAO) Jurisdictional Assessing Officer (JAO) for adjudication and for for denovo. Needless to mention Needless to mention that the ld. JAO shall afford that the ld. JAO shall afford that the ld. JAO shall afford proper opportunity to the assessee. Further, we direct the proper opportunity to the assessee. Further, we direct the proper opportunity to the assessee. Further, we direct the proper opportunity to the assessee. Further, we direct the assessee to remain cooperative in furnishing the details assessee to remain cooperative in furnishing the details assessee to remain cooperative in furnishing the details assessee to remain cooperative in furnishing the details called for by the ld. called for by the ld. JAO. Thus, finding of ld. CIT(A) is set inding of ld. CIT(A) is set inding of ld. CIT(A) is set aside and effective grounds of appeal raised aside and effective grounds of appeal raised aside and effective grounds of appeal raised by the assessee by the assessee are allowed for statistical purposes. are allowed for statistical purposes. are allowed for statistical purposes.

6.

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

Order pronounced in the open court on Order pronounced in the open court on Order pronounced in the open court on 15.05.2026

Sd/- Sd/- VINAY BHAMORE VINAY BHAMORE MANISH BORAD JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER Pune Dated: 15.05.2026 6

More judgments on Section 153C

All 9,619 judgments and leading authorities on Section 153C →

Recent GST High Court judgments

Search GST case law →