VENKATESWARA RAO KASTURI ,HYDERABAD vs. DCIT, CIRCLE-12, PUNE, PUNE

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ITA 1166/PUN/2026Status: DisposedITAT Pune12 June 2026AY 2022-233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal directed the CIT(A) to condone the delay and decide the appeal on merits, considering the delay was due to bonafide reasons and substantial justice is important.

What were the facts?

The assessee, a retired employee, received leave encashment. The CPC restricted the exemption to Rs. 3,00,000/-. The assessee's appeal before the CIT(A) was dismissed due to delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned to decide the matter on merits.

Which sections of the Income-tax Act were involved?

Section 10(10AA),Section 143(1),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: Ms. Rama Rao (virtual)

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the Assessee against the order of the Learned Additional/Joint Commissioner of Income Tax (Appeals)-2, Ahmedabad [Ld.Addl./JCIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2022-23on 08/01/2026, emanating from the Assessment Order u/s 143(1) of the Act, dated18/10/2022.

2.

Submission of Ld.AR: In this case. Ld. AR submitted that Ld. CIT(A) had not condoned the delay and dismissed the appeal. Ld. AR submitted that Assessee was a salaried employee and was not aware about taxation provisions. Therefore, there was delay. Ld. AR submitted that delay was due to Bonafide reasons.

3.

Submission of Ld. DR: Ld. DR had no objection if case was set aside to Ld. CIT(A).

ITA No.1166/PUN/2026

4.

Findings and analysis: We have heard both the parties and perused the records. The assessee is a retired employee of NABARD. Assessee received leave encashment amounting to Rs.33,20,672/-. The CPC u/s 143(1) of the Act restricted the exemption to Rs.3,00,000/- u/s 10(10AA) of the Act. Assessee filed appeal before Ld. CIT(A) with a delay. Ld. CIT(A) dismissed the appeal on account of delay. Ld. AR pleaded that Ld. CIT(A) may be directed to decide the case on merits. Ld. DR had no objection. Both have not argued any other issue. In this case though there was a delay but it was due to Bonafide reason. Substantial justice is more important than procedural delay. Hence, we direct Ld. CIT(A) to condone the delay and decide the appeal on merits. Ld. CIT(A) shall provide opportunity of hearing to the Assessee. Assessee shall file all the relevant documents before ld. CIT(A).

5.

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

Order pronounced in the open Court on 12th June, 2026

Sd/- Sd/- (VINAY BHAMORE) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/Pune; दिन ांक/Dated : 12-06-2026 Ravi Kumar Digitally signed by Ravi Kumar Ravi Kumar Date: 2026.06.15 13:12:33 +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

ITA No.1166/PUN/2026

S.No. Details Date Designation 1 Draft dictated on Sr. PS/PS 2 Draft placed before author Sr. PS/PS Draft proposed & placed before the Second 3 JM/AM Member 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Office 9 Superintendent 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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