ATMARAM LADKU PATIL,DEVICHAPADA vs. INCOME TAX OFFICER, WARD 2, PANVEL

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.193/PUN/2026 िनधा�रण वष� / Assessment Year : 2018-19 Atmaram Ladku Patil, Vs. ITO, Ward-2, Panvel. 912, Palckhurd, Devichapada, Raigarh, Raigad- 410208. PAN : AWHPP1744K Appellant Respondent Assessee by : Shri Suresh Kumar Gundher Revenue by : Shri Dayanand Jawalikar (Virtual) Date of hearing : 11.05.2026 Date of pronouncement 13.05.2026 : आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 19.12.2025 passed by Ld. CIT(A)/NFAC for the assessment year 2018-19. 2. Facts of the case, in brief, are that the assessee is an individual and has not filed the return of income for the year under consideration. On the basis of information available with the Department that the assessee has made time deposit of

2 ITA No.193/PUN/2026 Rs.27,00,000/- and sold an immovable property of Rs.89,66,000/- and the above transactions were not disclosed in the return of income. The case was reopened u/s 147 of the IT Act and notice u/s 148 of the IT Act was issued and in response to the same assessee furnished return of income by declaring income of Rs.3,00,880/-. Vide order dated 20.02.2024, the assessment was completed u/s 147 r.w.s. 144B of the IT Act by determining the income of Rs.89,66,000/- as against the income of Rs.3,00,880/- returned by the assessee. The above assessed income includes addition of Rs.60,66,000/- being long term capital gain on account of applicability of section 50C of the IT Act and addition of Rs.25,99,123/- being disallowance of cost of acquisition. 3. Being aggrieved with the above assessment order, the assessee preferred an appeal before Ld. CIT(A)/NFAC. Since the appeal was filed belatedly i.e. with a delay of 608 days, Ld. CIT(A)/NFAC dismissed the appeal filed by the assessee without condoning the above delay. 4. It is the above order against which the assessee is in appeal before this Tribunal.

3 ITA No.193/PUN/2026 5. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book and copy of case laws furnished by the assessee. In this regard, it was submitted that the assessee was prevented by sufficient and reasonable cause for not filing the appeal within the time limit prescribed under the Act since the wife of the assessee was suffering from cancer due to which the appeal could not be filed in prescribed time limit. It is the sole contention of counsel of the assessee that one opportunity may kindly be provided to the assessee to represent his case before Ld. CIT(A)/NFAC. 6. Considering the totality of the facts of the case and 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 his file 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 Ld. CIT(A)/NFAC in this regard and to produce relevant documents, evidences and submissions, if any, in support of grounds of appeal without taking any adjournment

4 ITA No.193/PUN/2026 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. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 13th day of May, 2026. Sd/- Sd/- (R. K. PANDA) (VINAY BHAMORE) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 13th May, 2026. Sujeet/DOC Digitally signed by Sujeet Kumar Sujeet Kumar Sharma Sharma Date: 2026.05.14 आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : 14:47:21 +05'30' अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “A” ब�च, 4. पुणे / DR, ITAT, “A” Bench, Pune. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.