WAGHIRE COLLEGE SASWAD,PUNE vs. ITO, WARD 14(5), PUNE

ITA 2863/PUN/2026Status: DisposedITAT Pune09 October 2026AY 2018-197 pages
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What were the facts?

The assessee, Waghire College Saswad, filed twelve appeals before the ITAT Pune against orders of the CIT(A)/NFAC for Assessment Years 2015-16 to 2019-20. The appeals challenged orders related to reassessment proceedings under Section 147 read with Section 144, penalties under Section 271B, Section 271(1)(c), and Section 271AAC(1). The CIT(A) had dismissed the assessee's appeals in limine due to a delay of 234 days in filing, finding no sufficient reasonable cause. The Assessing Officer had initiated reassessment proceedings under Section 147 based on information from the Insight Portal regarding substantial cash deposits and unfiled returns, leading to an addition of Rs. 7,01,38,805/- under Section 69A. The assessee contended that the delay was unintentional and due to circumstances beyond their control.

What did the Tribunal hold?

The Tribunal condoned the delay of 234 days in filing the appeal before the CIT(A), finding that the assessee had provided a sufficient cause. The Tribunal relied on the principles laid down by the Supreme Court in B. Madhuri Goud v. B. Damodar Reddy and Collector, Land Acquisition v. MST Katiji & others, emphasizing a liberal, pragmatic, and justice-oriented approach to condonation of delay. The Tribunal held that technical considerations should not be given undue emphasis when substantial justice is paramount. Consequently, the order of the CIT(A) was set aside, and the disputed issues were remitted back to the Assessing Officer for adjudication afresh. The assessee was to be provided with an adequate opportunity of hearing and was directed to cooperate in submitting information for early disposal. The grounds of appeal were allowed for statistical purposes.

What were the issues?

1. Whether the delay of 234 days in filing the appeal before the CIT(A) was to be condoned, considering the assessee's explanation of sufficient cause, as per Section 5 of the Limitation Act, 1963, and relevant Supreme Court judgments. Assessee's contention: The delay was not intentional but due to circumstances beyond their control, and a reasonable cause was explained in the condonation application and affidavit. They prayed for an opportunity to substantiate their case on merits. Revenue's contention: The Revenue supported the order of the CIT(A), which dismissed the appeal due to the unexplained delay.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250,Section 271B,Section 271(1)(c),Section 271AAC(1),Section 148A,Section 148,Section 142(1),Section 133(6),Section 69A,Section 144B,Section 5

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Income Tax Appellate Tribunal, PUNE

Before: SHRI DR. MANISH BORAD & SHRI PAVAN KUMAR GADALE

PER BENCH:- These twelve appeals are filed by the assessee against the separate orders of CIT(A)/NFAC Delhi for A.Y.2015-16, A.Y.2016-17 A.Y.2018-19 & A.Y.2019-20 i.e (i) ITA 2856/PUN/2026, 2859/PUN/2026, 2862/PUN/2026 & 2865/PUN/2026 against the orders u/sec 147 r.w.s. 144 and u/sec250 of the Income Tax Act (ii) ITA No.2858/PUN/2026 ITA 2861/PUN/2026, 2864/PUN/2026 & ITA 2867/PUN/2026 against the orders u/sec 271B and u/sec250 of the Income Tax Act (iii) ITA 2857/PUN/2026, 2860/PUN/2026 against the orders u/sec271(1)(C) and u/sec250 of the Act (iv) 2863/PUN/2026

The order continues below.

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