SADASHIV RAMA KALOKHE,MUMBAI vs. ACIT-CIRCLE-3, MUMBAI

| आयकर अपीलीय अिधकरण ायपीठ, मुंबई |
IN THE INCOME TAX APPELLATE TRIBUNAL
“F” BENCH, MUMBAI

BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT
&
SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER

I.T.A. No. 2658/Mum/2025
Assessment Year: 2017-18

Sadashiv Rama Kalokhe
Pagadyacha Pada
Badalpur Pipe Line Road
Post Khoni
Kalyan - 421306
[PAN: AYJPK6602R]
Vs
Asst. CIT Circle – 3, Kalyan
अपीलाथ/ (Appellant)

 यथ/ (Respondent)

| आयकर अपीलीय अिधकरण ायपीठ, मुंबई |
IN THE INCOME TAX APPELLATE TRIBUNAL
“G” BENCH, MUMBAI

BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT
&
SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER
I.T.A. No. 2757/Mum/2025
Assessment Year: 2017-18

Sadashiv Rama Kalokhe
Pagadyacha Pada
Badalpur Pipe Line Road
Post Khoni
Kalyan - 421306
[PAN: AYJPK6602R]
Vs
Asst. CIT Circle – 3, Kalyan
अपीलाथ/ (Appellant)
 यथ/ (Respondent)

Assessee by :
Shri Ajay R. Singh, A/R
Revenue by :
Ms. Kavita P. Kaushik, Sr. D/R

सुनवाई की तारीख/Date of Hearing : 18/06/2025
घोषणा की तारीख /Date of Pronouncement: 18/06/2025

आदेश/O R D E R

PER NARENDRA KUMAR BILLAIYA, AM:

I.T.A. No. 2658/Mum/2025
I.T.A. No. 2757/Mum/2025

I.T.A. No. 2658/Mum/2025 & I.T.A. No. 2757/Mum/2025, are two separate appeals by the assessee preferred against two separate orders of NFAC, Delhi [hereinafter “the ld. CIT(A)”] dt.
24/02/2025 pertaining to AY 2017-18. 2. Since facts are interlinked, both these appeals are disposed off by this common order for the sake of convenience of brevity.
3. Facts of ITA No. 2658/Mum/2025; AY 2017-18, are considered.
4. It has been brought to our notice that due to delay of 1383 days in filing the appeal, the ld. CIT(A) without condoning the delay has dismissed this appeal. This appeal pertains to the additions made by the AO amounting to Rs. 4,22,50,000/-.
4.1. Similarly, in ITA No. 2757/Mum/2025, which is in respect of the penalty levied u/s 270A of the Act in respect of the additions mentioned hereinabove, the appeal of the assessee was late and barred by limitation and the ld. CIT(A) dismissed the appeal without condoning the delay.
5. Before us, the ld. Counsel for the assessee furnished the affidavit stated that because of the negligence of the ld. Counsel, the appeal could not be preferred in time.
6. We are of the considered view that since the delay was before the ld. CIT(A), the ld. CIT(A) has to consider the affidavit and the cause of the delay. Therefore, in the interest of justice and fairplay, we remit the matter to the file of the ld. CIT(A) with a direction to the assessee to furnish the affidavit before the ld. CIT(A) justifying the cause of delay

I.T.A. No. 2658/Mum/2025
I.T.A. No. 2757/Mum/2025

and the ld. CIT(A) is directed to decide the issue of condonation of delay afresh and if convinced, decide the appeal on merits of the case.
7. In the result, appeals of the assessee are allowed for statistical purposes.
Order pronounced in the Court on 18th June, 2025 at Mumbai. (SAKTIJIT DEY)
ACCOUNTANT MEMBER

Mumbai, Dated 18/06/2025
*SC SrPs
*SC SrPs
*SC SrPs
*SC SrPs

आदेश की ितिलिप अेिषत /Copy of the Order forwarded to :

आदेशानुसार/ BY ORDER