SHIVAJI VISHNUPANT VIDHATE ,MUMBAI vs. DCIT CIRCLE 7(1)(1), MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH MUMBAI
BEFORE HON’BLE BR BASKARAN, ACCOUNTANT MEMBER
HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER
Shivaji Vishnupant Vidhate
Flat No. B-3002, Bhoomi
Paradise, Plot No. 2 & 3,
Sector – 11, New Mumbai,
Sanpada, Navi Mumbai –
400 705. Vs.
DCIT, Circle 7(1)(1)
Aayakar Bhavan,
Mumbai.
PAN/GIR No. AAAPV4527F
(Applicant)
(Respondent)
Assessee by Ms. Ritika Agarwal
Revenue by Shri Leyaqat Ali Aafaqui, Sr. AR
Date of Hearing
06.03.2025
Date of Pronouncement
10.03.2025
आदेश / ORDER
PER SANDEEP GOSAIN, JM:
The present appeal has been filed by the assessee challenging the impugned order 11.11.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National
Faceless Appeal Centre, Delhi / CIT(A) for the assessment year 2016-17. 2. At the very outset, we noticed that Ld. CIT(A) had rejected the appeal of the assessee on the ground that the 2
Shivaji Vishnupant Vidhate, Mumbai.
same was not filed within the prescribed period of limitation.
We have heard the counsels for both the parties, perused the material placed on record and the orders passed by the revenue authorities.
From the records, we noticed that assessee has filed a detailed explanation thereby explaining the reason for seeking condonation of delay. The assessee has categorically submitted that the delay in filing the appeal had happened due to gathering of minor details and documentation to support the appeal as has been advised by the advocate. It is further submitted that the assessee could not get proper legal advice and therefore under bonafide belief spent their time in collecting/gathering the details and documentation.
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), we are inclined to condone the delay in filing appeal before Ld. CIT(A) and accordingly the delay stands condoned.
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Shivaji Vishnupant Vidhate, Mumbai.
6. Since we have already condoned the delay, therefore we restore the matter back to the file of Ld.CIT(A) for deciding the same on merits after providing fair opportunity of hearing to both the parties. The assessee shall not seek any adjournment on frivolous grounds and shall remain cooperative during the course of proceedings.
Before parting, we make it clear that our decision to restore the matter back to the file of the Ld. CIT(A) shall in no way be construed as having any reflection or expression on the merits of the dispute which shall be adjudicated by the Ld.CIT(A) independently in accordance with law.
In the result the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 10.03.2025. (BR BASKARAN) (SANDEEP GOSAIN)
ACCOUNTANT MEMBER
JUDICIAL MEMBER
Mumbai, Dated 10/03/2025
KRK, PS
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Shivaji Vishnupant Vidhate, Mumbai.
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 ////
उप/सहायक पंजीकार ( Asst.