BAJIRAO BHASKAR DAVKHAR,NASHIK vs. ITO, WARD 2(1), NASHIK, NASHIK

At the outset, ld. Counsel for the assessee submitted that there was delay of 188 days/189 days in filing of appeals before ld.CIT(A) and ‘reasonable cause’ exists for not presenting the appeals within the stipulated time limit for the aforementioned assessment years and ld.CIT(A) dismissed the assessee’s appeals by not condoning the delay. He therefore stated that the delay is not intentional and prayed for condoning the delay and affording one more opportunity to go before ld.CIT(A).

We have heard the rival submissions and perused the record placed before us. It is not in dispute that ld.CIT(A) has dismissed the instant assessee’s appeals by not condoning the delay and has also not dealt with merits of the case. We have carefully gone the reasons for delay in filing of the appeals before ld.CIT(A) and upon a comprehensive appraisal of the facts, we find that the delay cannot be attributed either to deliberate inaction or to any lack of bona fides on the part of the assessee. The circumstances explained demonstrate that the default occurred due to reasons beyond the assessee's control and not on account of any negligence, or want of diligence. In our considered view, assessee has satisfactorily established the existence of "sufficient cause" for the delay in preferring the appeal before the First Appellate Authority. Adopting justice oriented approach and placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), we condone the delay in filing of the appeals for the impugned assessment years under appeal before ld.CIT(A).

So far as the issues raised in the instant appeals are concerned since ld.CIT(A) has not dealt with the same, we in the larger interest of justice are inclined to remit back the issues raised in the instant appeals to the file of ld.CIT(A) to adjudicate the issues on merits as contemplated u/s.250(6) of the Act. Needless to mention that ld.CIT(A) in the set aside proceedings shall afford reasonable opportunity to the assessee. Assessee is directed to provide updated email id and contact detail to the department for receiving the notices from ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned orders for the assessment years under appeals are set aside and the effective grounds of appeal raised by the assessee in these three appeals are allowed for statistical purposes.

In the result, all the three appeals of the assessee are allowed for statistical purposes.