ANILKUMAR KASHMIRILAL MITTAL,JALNA vs. INCOME TAX OFFICER WARD 1, JALNA

Registry has pointed out that all the appeals are barred by limitation as the assessee has filed the appeals before this Tribunal with a delay of 02 days. Although the assessee has not filed any application for condonation of delay, before us, ld. Counsel for the assessee submitted that due to avoidable and genuine reasons the assessee could not present the appeals

At the outset, ld. Counsel for the assessee submitted that the appeals before ld.CIT(A) have been filed belatedly by 123 days, 304 days, 292 days and 477 days respectively and ld.CIT(A) dismissed the appeals, without condoning the delay. Precise reason for the delay stated to be that assessee was unaware of passing of the orders. It was only on receipt of recovery notices, assessee came to know about the orders. Therefore, the delay in filing of the appeals is not deliberate and deserves to be condoned in light of judicial precedents by the Hon’ble Apex Court (referred supra) as well as Hon’ble Juri ictional High Court. On merits, ld. Counsel for the assessee submitted that the cash deposits made in the bank account are out of business receipts which can be very well explained to the satisfaction of the authorities if an opportunity is provided to the assessee. He also submitted that even in the preceding assessment years ld. Assessing Officer has accepted the business receipts as duly explained.

On the other hand, ld. DR supported the orders of ld.CIT(A).

We have heard the rival submissions and perused the record placed before us. We have perused the orders of ld.CIT(A) for the impugned assessment years under appeal and find that the assessee has filed the appeals with delay and has explained the reasons which led to delay. However, ld.CIT(A) has not condoned the delay and dismissed the appeals for non-prosecution. On going through the reasons, we find that delay is not intentional and assessee has not gained anything in filing the appeals belatedly. We are satisfied with the reasons so stated by the assessee and condone the delay before ld.CIT(A).

Considering the above facts as demonstrated by the ld. Counsel for the assessee and the prayer made by ld. Counsel for the assessee, we in the larger interest justice give one more opportunity to the assessee to substantiate its case on merit and without dwelling upon the merits of the case remit back all the issues raised for the impugned assessment years under appeal to the file of ld.CIT(A)/NFAC for necessary adjudication. Needless to mention that ld. CIT(A)/NFAC in the set aside proceedings shall provide reasonable opportunity of hearing to the assessee and pass a speaking order as contemplated u/s.250(6) of the Act. Assessee is directed to update email and contact detail 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)/NFAC shall be free to proceed in accordance with law. Impugned order of ld. CIT(A)/NFAC is set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes.

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

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