LATE BABANRAO LAXMAN TINGRE(DECEASED) THROUGH L/H NITIN BABANRAO TINGRE,TINGRE NAGAR, PUNE vs. INCOME TAX OFFICER, WARD 4(4), PUNE, PMT BUILDING, SWARGATE, PUNE

The case of the assessee was reopened u/s. 147 of the Act by issue of notice u/s. 148 of the Act on 20-03-2024 followed by issue and service of statutory notices u/s. 142(1) of the Act from time to time. The assessee made certain submissions in response to the said notices. During the assessment proceedings, the Ld. Assessing Officer (“AO”) found that the assessee has conducted four property transactions during the relevant AY. 2019-20, but he has reported only two transactions. Accordingly, a show cause notice was issued and served upon the assessee, requesting the assessee to explain the above transactions along with supporting documents. However, the assessee failed to reply to the show cause notice. Due to lack of any reply to the show cause notice and un- availability of documentary evidences and non-filing of return of income u/s. 139(1) of the Act as well as in response to notice u/s. 148 of the Act, the Ld.AO proceeded to complete the assessment on total income of Rs. 5,68,96,597/- thereby adding the said amount of Rs. 5,68,96,597/- as unaccounted/undisclosed income of the assessee for AY. 2019-20, vide his order dt. 23-03-2025 passed u/s. 147 r.w.s. 144 r.w.s. 144B of the Act.

Before the Ld.CIT(A)/NFAC, the appeal was filed with a delay of 26 days on 19-05-2025. In his plea for condoning the said delay, the assessee stated that “The assessee being a senior citizen and was undergoing the medical treatment during the period of filing, and hence, due to this reason, he was unable to file the appeal within the prescribed time limit”. The said reason provided by the assessee for delay in filing of the appeal was not found to be constituting “sufficient/reasonable cause” by the Ld.CIT(A)/NFAC for condoning the delay in filing of the appeal. He, therefore, dismissed the appeal of the assessee in limine.

Aggrieved, the assessee is in appeal before the Tribunal, raising the following grounds of appeal:

The Ld.AR submitted that the assessee was a senior citizen and under-going medical treatment at the time of filing of appeal and proceedings before the Ld.CIT(A)/NFAC. Hence, the assessee could not 4 access his e-mails/ITBA portal on regular basis due to which, the delay was caused in filing of the appeal. He further submitted that the assessee eventually expired on 20-04-2026 at the age of 78 due to his prolonged illness. A copy of the death certificate of the assessee is placed on record by the Ld.AR. He, therefore, submitted that the assessee has not intentionally delayed the filing of the appeal. He further submitted that the assessee (now to be represented by his legal heirs) has a strong case on merits and, therefore, humbly prayed that in the interest of justice, the delay may be condoned and an opportunity may be granted to the assessee to represent and substantiate his case before the Ld.CIT(A)/NFAC by filing the requisite details/documents.

The Ld.DR, on the other hand, supported the order of the Ld.CIT(A)/NFAC.

We have heard the learned representatives of the parties and perused the material available on record. We find that the Ld.AO has completed the assessment u/s. 147 r.w.s. 144 r.w.s. 144B of the Act thereby making an addition of Rs. 5,68,96,597/- in respect of sale of certain property transactions done by the assessee during the relevant AY. 2019-20. The Ld.CIT(A)/NFAC has dismissed the appeal of the assessee in limine on account of delay of 26 days in filing of the appeal, without considering the assessee‟s case on merits. It is the submission of the Ld.Counsel for the assessee that the delay in filing of the appeal was not intentional, but resulted owing to the prolonged illness of the assessee, who eventually passed away on 20-04-2026. He has therefore, humbly prayed that the in the interest of justice, the Ld.CIT(A)/NFAC may be directed to decide the assessee‟s appeal afresh on merits, after condoning the delay in filing of the appeal.

Under these circumstances, we deem it fit and proper, in the interest of justice to set aside the impugned order of the Ld.CIT(A)/NFAC and restore the matter back to his file with a direction to condone the delay in filing of the appeal before him by the assessee and decide the appeal on merits afresh as per fact and law after giving due opportunity of being heard to the assessee (represented through his legal heirs). Needless to say, the assessee shall comply with the notices issued by the Ld. CIT(A)/NFAC and make his submissions before him on the appointed date without seeking any adjournment under any pretext, unless required for the sufficient cause, failing which the Ld. CIT(A)/NFAC shall be at liberty to pass appropriate order as per law. We hold and direct accordingly. The effective grounds raised by the assessee are accordingly allowed for statistical purposes.

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes.

The concerned Pr.CIT, Pune

DR, ITAT, „A‟ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, ////