PRAMOD LAXMAN BHOR,NAVI MUMBAI vs. THE INCOME TAX OFFICER, WARD 28(2)(4), MUMBAI, NAVI MUMBAI

O R D E R PER : SANDEEP GOSAIN, JM This appeal filed by the assesse is arising out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereafter, Ld.CIT(A)], dated 22/11/2023 for the assessment year 2017-18.

2. At the very outset we noticed that there was a delay of 453 days in filing appeal before the Tribunal. The assesse filed a petition seeking condonation of 2 ITA 2943/Mum/2025 Pramod Laxan Bhor delay in filing the appeal before the Tribunal, which is supported by a detailed affidavit, which states as under:- “1, Pramod Laxman Bhor, resident of Plot no 224, 1st floor, room-102, Sector-14, New kukshet gav, Nerul west, Navi Mumbai -400706. Do solemnly affirm and state as under:

2. That I am not well versed with the Tax Provisions and e-assessment proceedings.

3. That in my case, Ld. Commissioner of Income Tax (Appeal) has passed Appeal Order on 22th Nov 2023 Ex-party.

4. That due to my lack of knowledge of tax procedures, I had approached a tax consultant for assistance. However, he failed to respond and guide me properly, which resulted in non- submission of my reply. The non-compliance was unintentional.

7. That I later came to know that several communications, including notices, the Assessment Order had been sent to an outdated email address and mobile number which were no longer active or accessible at the relevant time. As a result, I did not receive any alerts or official intimation regarding the Assessment Proceeding. I have attached the Screen shot of previous mail Id registered on Income Tax Portal for your kind reference.

3 ITA 2943/Mum/2025 Pramod Laxan Bhor In the light of above, the Appellant seeks your honor's mercy to condone the delay and grant the appeal as the delay was not intentional. Sd/- Pramod Laxman Bhor Deponent

Verification I, Pramod Laxman Bhor, the above named deponent, do hereby verify that the contents of paragraphs 1 to 12 are true to my personal knowledge; and nothing material has been concealed and no part of it is false.

Signed & verified at Pune, this 3rd day of April, 2025

Sd/- (Pramod Laxman Bhor) Deponent”

by the assessee are the following:-

1. Under the facts and circumstances of the case and in law, Assessee request for opportunity to represent case before Assessing Officer/ CIT(A) as Assessment Order and Appeal Order is passed Ex-parte.

3. Under the facts and circumstances of the case and in law, Ld. Assessing Officer erred in estimating assessed income @10% of credits in Bank Account.

4 ITA 2943/Mum/2025 Pramod Laxan Bhor 4. The appellant craves the permission to add, amend, modify, alter, revise, substitute, delete any or all grounds of appeal if deemed necessary at the time of hearing of the appeal.”

5. We find that the assessment order and appeal order by the Ld.CIT(A) are passed exparte. Even before the Tribunal also the assessee filed the appeal belatedly by 453 days, which has been condoned by us. However, we observe that the behavior of the assessee is not worthy of acceptance inasmuch as that before the lower authorities the assessee did not comply with the notice and even before the Tribunal the appeal was filed belatedly by 453 days. All these show that the assessee was not diligent enough to pursue its income-tax matter. Therefore, we levied a cost of Rs.5,000/- on the assessee.

6. Further, we find that the Ld.CIT(A) decided the appeal exparte. Therefore, in our view, it would be appropriate to restore the matter before him to decide the issue afresh after hearing the assesse and on production of proof of payment of cost of Rs.5,000/- levied by us. The assessee may be provided with reasonable opportunity of being heard.