A2Z ASSOCIATES,PUNE vs. INCOME TAX OFFICER, WARD 14(3), PUNE, PUNE

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2268/PUN/2026 िनधा�रण वष� / Assessment Year : 2020-21 A2Z ASSOCIATES, Vs. ITO, Ward-14(3), Pune. GC-1, Utopia Co-Op. HSG Soc. Wanowrie, Pune- 411042. PAN : ABJFA6083H Appellant Respondent Assessee by : Shri Tanmay Phadke (Virtual) 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 23.02.2026 which is arising out of the assessment order u/s 147 r.w.s. 144 r.w.s. 144B of the Act for Assessment Year 2020-21 framed on 15.02.2025 by the Assessment Unit, Income Tax Department. 2. Registry informed that there is a delay of 5 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.2268/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, I condone the delay of 5 days and admit the appeal for adjudication. 3. I have heard rival contentions and perused the records placed before me. Undisputedly, Ld. CIT(A)/NFAC has dismissed the assessee’s appeal on account of delay of 75 days as the assessee failed to furnish reasons for condonation of delay before Ld. CIT(A)/NFAC. Now, an affidavit has been filed for condonation of delay stating that the assessee could not receive the assessment order on account of non-receipt of notices of the Department, as they got stored into spam folder. I find that the delay before Ld. CIT(A)/NFAC is neither deliberate nor intentional and therefore, deserves to be condoned. 4. So far as the merits of the case are concerned, since there is no adjudication on merits by Ld. CIT(A)/NFAC, I deem it appropriate to restore all the issues raised in the instant appeal against the addition of Rs.17,02,008/- towards unexplained commission/brokerage income to the file of Ld. CIT(A)/NFAC for

3 ITA No.2268/PUN/2026 necessary adjudication and to pass a speaking order 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 12:13:10 +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.