What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Considering the interest of justice and the assessee's prayer, the issues were restored to the file of the CIT(A) for fresh adjudication.

The assessee's appeal was filed with a delay of 296 days. The assessee's previous appeal before the CIT(A) was dismissed due to non-appearance, partly due to the COVID-19 pandemic. The assessee claimed to have a strong case on merits with available evidence.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the assessee should be granted another opportunity to present its case before the CIT(A).

Which sections of the Income-tax Act were involved?

Section 250, Section 143(3), Section 254

Rajmal Lakhichand, Jalgaon vs JCIT | ITAT Pune 2026

Income Tax Appellate Tribunal, PUNE BENCHES “B”, PUNE

Before: DR.MANISH BORAD & SHRI PAVAN KUMAR GADALE

For Appellant: Shri Shubham N Rathi

For Respondent: Shri Ganesh B Budruk

Hearing: 06.04.2026Pronounced: 07.05.2026

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of assessee pertaining to A.Y. 2010-11 is directed against the order dated 24.01.2025 of Addl/JCIT(A), Gwalior passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Assessment Order dated 03.07.2019 passed u/s.143(3) r.w.s.254 of the Act.

Registry has pointed out that the appeal is barred by limitation as the assessee has filed the present appeal with a delay of 296 days. Assessee has filed an affidavit explaining the reasons for delay. On due consideration of the reasons, we find that ‘reasonable cause’ prevented the assessee to file the appeal within the stipulated time limit. We therefore placing reliance on the judgment of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in 2 No.670/PUN/2015 has remitted back the issues to the file of ld. Assessing Officer for denovo assessment. Pursuant to the direction given by the assessee, the assessment has been concluded making hefty additions. Assessee preferred appeal before ld.CIT(A) however, due to the reasons beyond control of the assessee, there was non-appearance before ld.CIT(A) which resulted into dismissal of assessee’s appeal. Further, couple of notices issued were during covid-19 pandemic outbreak. Assessee has prima-facie a strong case on merits and all the requisite evidences are available to substantiate its case and therefore ld. Counsel prayed for granting one more opportunity to plead its grounds of appeal to which ld. DR has not raised any serious objection.

Considering the prayer made by ld. Counsel for the assessee and in the interest of justice, we deem it appropriate to restore the issues raised in the instant appeal to the file of ld.CIT(A) for afresh adjudication. Needless to mention that ld.CIT(A) in the set aside proceedings shall provide reasonable opportunity of hearing to the assessee and consider the documents/evidences to be filed by the assessee and decide in accordance with law. Assessee is directed to update email and contact details on the ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(A) shall be free to proceed in accordance

3 Rajmal Lakhichand with law. Findings of the CIT(A)/NFAC are set aside and effective Grounds of appeal raised by the assessee are allowed for statistical purposes.

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

Order pronounced on this 07th day of May, 2026. (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER पुणे / Pune; दिन ांक / Dated : 07th May, 2026. Satish

Satish Kumar Madishetty आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent.

2.3.

The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “B” बेंच, 4. पुणे / DR, ITAT, “B” Bench, Pune. ग र्ड फ़ इल / Guard File. 5. आिेश नुस र / BY ORDER,

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RAJMAL LAKHICHAND,JALGAON vs. JCIT (OSD) CIRCLE -1, JALGAON

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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