ABHISHEK WAHEE,MUMBAI vs. ITO PNE WARD 58(1), MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL
“SMC” BENCH MUMBAI

BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER
Abhishek Wahee
901,
9th
Floor,
Mahesh
Towers,
Gilbert
Hall,
Mumbai – 400053. Vs.
ITO PNE Ward 58(1)
PAN/GIR No. AAWPW0511E
(Applicant)
(Respondent)

Assessee by Shri Kiran Mehta
Revenue by Ms. Madhura M. Nayak, SR. DR.

Date of Hearing
07.05.2025
Date of Pronouncement
03.07.2025

आदेश / ORDER

PER SANDEEP GOSAIN, JM:

The present appeal has been filed by the assessee challenging the impugned order 31.12.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National
Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2017-18. 2. From the records, we noticed that the assessee was ex-parte before the Ld.AO and Ld. CIT(A) dismissed the appeal as the same was filed beyond the period of 2
Abhishek Wahee limitation and consequently while dismissing the application for condonation of delay, the appeal was dismissed.
3. We have heard the counsels for both the parties, perused the material placed on record and the orders passed by the revenue authorities.

I, Abhishek Wahee, residing at 901, 9Th Floor, Mahesh Tower,
Azad Nagar S.O (Mumbai), MUMBAI, 400053, having PAN-
AAWPW0511E do hereby state and declare on solemn affirmation as under:

1) That, I am assessed to income-tax under PAN AAWPW0511E.

2) That for Assessment Year: 2017-18 my case was selected for scrutiny assessment and I had received the assessment order u/s 144 dated 26/12/2019 by post on 4th January, 2020. I had not received the assessment order on the e-mail ID given on my IT Portal.

3) That, notice of hearing u/s 143(2) dated 22/09/2019 and notice of hearing u/s 142(1) dated 24/12/2019 were not received by me by mail or otherwise. The email id given by me on my
Income
Tax portal was abhiwahee@gmail.com.
Screenshot of the portal on which the email is stated is attached.

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Abhishek Wahee

4) That I was aggrieved by an addition of Rs. 13,17,000 made u/s 69A in the said assessment and That I had referred this order to Mr. Vaibhav Dalvi. Mr Vaibhav Dalvi was the accountant who was looking after my accounts and taxation matters.

5) That, Mr. Dalvi had engaged CA Neeti Mishra, a practicing
Chartered Accountant to file an appeal on my behalf before the Commissioner of Income Tax (Appeals) in matters relating to A.Y. 2017-18. 6) That, I was under an impression that the needful was being done but it seems that filing of the appeal in reference by CA
Neeti Mishra got delayed and then there was lock- down following the global pandemic of Covid from 21st March, 2020. 7) Due to the Global Pandemic of Covid and lock-downs that ensued from time to time completely disrupted the day to day affairs of CA Neeti Mishra and also at my end we completely lost track of the appeal that was required to be filed against the assessment order for AY: 2017-18 in reference.

8) That, in August 2023, I had engaged Mr. J. S. Bhatia, proprietor, J. S. Bhatia and Co, Chartered Accountants, having his address at F- 140/141 Moongipa Arcade, D N Nagar,
Mumbai- 400053, to finalize my accounts and conduct the tax audit for F.Y. 2022-23 and file my return for that year and that, in pursuance to this, Mr. J. S. Bhatia conducted tax audit and filed the Tax Audit report in Form 3CB/3CD on 30th September
2023 and filed the Income Tax return on 09th October 2023. 9) That, it was during this period i.e. August/ September 2023, when Mr. J. S. Bhatia went through my tax records and my account on IT Portal that he informed me that no appeal had been filed for A.Y. 2017-18. It was upon realizing this omission in second week of October, 2023, that the appeal before the learned CIT (A) was filed on 2/11/2023 i.e. within a period of 30 days from realization of omission to file the said appeal.

10) That I have been settled in Mumbai since 2014 and that I have been filing the Income Tax Returns on Mumbai Address

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Abhishek Wahee since
A.Y
2016-17. However, for reasons beyond my comprehension, my case for the year in reference was transferred by the PR CIT-9, Mumbai to Delhi for assessment.
5. Considering the entire factual position as explained before us and also keeping in view, the principles laid down by Hon’ble Supreme Court in the case of Land
Acquisition Collector Vs. Mst. Katiji & Ors., [1987] AIR
1353 (SC), wherein it has been held that where substantial justice is pitted against technicalities of non-deliberate delay, then in that eventuality substantial justice is to be preferred. In our view the principals of advancing substantial justice is of prime importance.
Hence considering the explanation put forth by the Assessee by justifiably and properly explaining the delay which occurred in filing the appeal and construing the expression
"sufficient cause" liberally we are inclined to condone the delay in filing the appeal before Ld. CIT(A). Therefore, we condone the delay in filing the appeal before Ld. CIT(A).

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Abhishek Wahee

Order pronounced in the open court on 03.07.2025 (SANDEEP GOSAIN)
JUDICIAL MEMBER

Mumbai, Dated 03/07/2025

KRK, PS

आदेश की ितिलिप अेिषत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. थ / The Respondent.
3. संबंिधत आयकर आयु / The CIT(A)
4. आयकर आयु(अपील) / Concerned CIT
5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण,मुबई/ DR, ITAT, Mumbai
6. गाड फाईल / Guard file.
आदेशानुसार/BY ORDER,
सािपत ित ////