CHANDRAJYOTI ARUN MULEY,AURANGABAD vs. INCOME TAX OFFICER PNE-C-(27)(1), AURANGABAD

Registry has pointed out that the appeal filed by the assessee is barred by limitation as the appeal is filed before this Tribunal with a delay of 70 days. Assessee is a Senior Citizen and retired Govt. employee and has filed an affidavit explaining the delay in filing of the appeal. On due consideration of the averments made by the appellant in the affidavit giving the reasons for the delay, we are satisfied that due to ‘reasonable

Brief facts of the case are that the assessee is an individual and income of Rs.9,80,140/- declared in the return of income for A.Y. 2021- 22 on 27.06.2024. Post search in the case of Manojkumar Jamnadas Ladani and the search in the office and residential premises of Krrish Group u/s.132 of the Act, specific information pertaining to the assessee alleging payment of on-money at Rs.1,22,460/- to the builder was found and seized. Based on this information, notices u/s.148 and 142(1) were issued to the assessee seeking the relevant information. There was no compliance from the side of assessee. Ld. Assessing Officer concluded the assessment making addition of said sum to the total income of the assessee. Income assessed at Rs.11,02,600/- as against the returned income of Rs.9,80,140/-. Aggrieved assessee carried the matter before ld.CIT(A) but due to non-prosecution the appeal came be dismissed in limine. Now the assessee has approached the Tribunal.

Before us, ld. Counsel for the assessee referring to the affidavit for condonation of delay submitted that assessee is senior citizen and a retired Govt. employee and due to reasons beyond control of the assessee there was non compliance before the authorities below resulting into dismissal of assessee’s appeal. Further, the addition in the instant case is made from the information obtained from the third party in the form of pen drive and without providing copy of the incriminating material and opportunity of cross examination. Therefore, in the interest

On the other hand, ld. DR raised no objection to the request made by ld. Counsel for the assessee.

We have heard the rival contentions and perused the record placed before us. We find that assessee has neither participated in the assessment proceedings nor in the appellate proceedings which resulted in dismissal of assessee’s appeal for non-prosecution. On due consideration of the arguments advanced by the assessee and in the larger interest of justice, we deem it appropriate to set aside the impugned exparte order dated 12.01.2026 and restore the issues raised in the instant appeal to the file of ld.CIT(A) for necessary adjudication as contemplated u/s.250(6) of the Act to be carried out after affording reasonable opportunity to the assessee. Assessee is directed to provide latest 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. Effective grounds of appeal raised by the assessee allowed for statistical purposes.

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

The Pr. CIT concerned. 4. ववभागीय प्रनिनिधि, आयकर अपीलीय अधिकरण, “SMC" बेंच, पुणे / DR, ITAT, "SMC" Bench, Pune. 5. गार्ा फाइल / Guard File.