VILAS SHANKARRAO JAGTAP,NASHIK vs. ACIT CIRCLE-1, NASHIK, NASHIK

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1290/PUN/2026 िनधा�रण वष� / Assessment Year : 2011-12 Vilas Shankarrao Jagtap, Vs. DCIT, Circle-1, Nashik. 8, Sunder Ganesh Apt., Trimurti Chowk S.O., Nashik- 422008. PAN : ADPPJ4662B Appellant Respondent Assessee by : Shri Piyush Bafna Revenue by : Shri Dr. Amit Munde Date of hearing : 24.08.2026 Date of pronouncement : 25.08.2026 आदेश / ORDER PER MANISH BORAD, AM: This appeal filed at the instance of assessee is directed against the order of Ld. CIT(A)/NFAC dated 06.01.2025 which is arising out of the assessment order u/s 147 r.w.s. 144 of the Act for Assessment Year 2011-12 framed on 27.12.2018 by the DCIT, Circle-1, Nashik. 2. Registry informed that there is a delay of 354 days. Affidavit for condonation of delay has been filed. On perusal of the same and considering the contention of Ld. DR, I am satisfied that the reasonable cause prevented the assessee in filing the appeal within

2 ITA No.1290/PUN/2026 the permissible time limit. Therefore, in view of the recent judgement of Hon’ble Supreme Court in the case of Inder Singh vs. The State of Madhya Pradesh (2025) INSC 382 dated 21.03.2025 and also in the larger interest of justice and taking a liberal approach, I condone the delay of 354 days and admit the appeal for adjudication. 3. The grievance of the assessee revolves around the addition of Rs.30,65,000/- on account of unexplained capital introduction by the assessee, partner in the firm. 4. I have heard rival contentions and perused the records placed before me. I observe that the assessee failed to appear before the Assessing Officer during the proceedings carried out u/s 147 of the Act for A.Y. 2011-12 therefore, Ld. Assessing Officer passed the best judgement assessment u/s 144 of the Act. Subsequently, when the matter came before Ld. CIT(A)/NFAC, the assessee again failed to avail the opportunity granted on 14.11.2024 and 05.12.2024 resulting into dismissal of the appeal. Even though the assessee has also raised legal issue challenging the validity of the assessment proceedings, I considering the fact that the assessee failed to make any compliance before Ld. CIT(A)/NFAC, therefore, in the larger interest of justice and there being no objection from either side, I

3 ITA No.1290/PUN/2026 deem it appropriate to restore all the issues raised in the instant appeal including the legal issue, back to the file of Ld. CIT(A)/NFAC for necessary adjudication as contemplated u/s 250(6) of the Act. Needless to mention here that fair and proper opportunity shall be granted to the assessee. Finding of Ld. CIT(A)/NFAC is set-aside. Effective grounds of appeal raised by the assessee in the instant appeal are allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 25th day of August, 2026. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER पुणे / Pune; �दनांक / Dated : 25th August, 2026. Sujeet Sujeet Kumar Digitally signed by Sujeet Kumar Sharma Sharma Date: 2026.08.27 12:45:30 +05'30' आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब�च, 4. पुणे / DR, ITAT, “SMC” Bench, Pune. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.