IMRANKHAN ISMAIL PATHAN,DHULE vs. ITO WARD 1, DHULE

Registry has pointed out that the appeal is barred by limitation as the assessee has filed the appeal before this Tribunal with a delay of 364 days. Assessee has filed an affidavit explaining the delay. Content of said affidavit reads as under :

It was only on 28/02/2020, when I received a call from the Income Tax Office to collect the notices & orders, I became aware of the fact that the order u/s 144 r.w.s. 147 and u/s 271(1)(c) of the ITA, 1961 has already been passed by raising demand of Rs. 30,08,502/-and Rs. 16,99,733/- respectively and recovery proceeding were also initiated by attaching my Bank A/c's.

As soon as I became aware of the said fact, I consulted a Tax Consultant based in Jalgaon for further course of action. It was advised by the said Tax Consultant, to file appeal before the learned CIT(A). Accordingly, I had handed over all the documents available with me to the said Tax Consultant and with his help, filed an appeal before the learned CIT(A).

To the best of my belief, it was only at the time of filing of appeal that my PAN was registered on the Income Tax Portal and e-mail id of the Tax Consultant of Jalgaon i.e. sameerforever62@gmail.com was provided.

Recently i.e. on 19/02/2025, I received a physical letter dated 13/02/2025 from the learned AO, wherein it was stated that the appeal filed before the learned CIT(A) has been dismissed and outstanding tax amount of Rs. 30,18,500/- should be paid within 7 days.

Immediately after receipt of the said notice dated 13/02/2025, I approached the Tax Consultant of Jalgaon. But it was informed by him that he is no longer practicing. As such, I approached another Tax Consultant based in Dhule. After going through the Income Tax Portal, it was informed by the said Tax Consultant of Dhule that the learned CIT(A) has already passed the order on 09/02/2024 by dismissing the appeal. It was also informed that the order must have been received on the e-mail id, provided on the Income Tax Portal. Unfortunately, the Tax Consultant of Jalgaon whose e-mail id Imrankhan Ismail Pathan

It was advised by the Tax Consultant of Dhule that the only recourse available now is to file an appeal before the Honourable ITAT, Pune Bench against the order passed by the learned CIT(A). It was also informed that before filing of appeal before the Honourable ITAT, certain facts need to be confirmed from the Income Tax Department.

It was also informed by the said Tax Consultant of Dhule that that the learned CIT(A) has dismissed the appeal because there is delay in filing the appeal. As stated above though the order u/s 144 r.w.s. 147 of the ITA, 1961 was passed on 03/12/2018, it was received by me only on 28/02/2020. To substantiate the said fact, it was advised to file application to the learned AO for details of service of notices and orders. Accordingly, an application dated 26/02/2025 and reminder dated 27/03/2025 was filed before the learned AO.

The learned AO vide letter dated 23/04/2025 provide the detail of service of order u/s 144 r.w.s. 147 of the ITA, 1961. It is mentioned in the said letter that the order was dispatched on 06/12/2018 but was returned by the Postal Authorities and was handed over to me only on 28/02/2020. 11. Based on the above facts, with the help of the Tax Consultant of Dhule, I approached a Tax Counsel in Pune. After going through the orders and other details, it was advised by the Tax Counsel that the there is merit in filing the appeal.

It was also informed by the Tax Counsel that now all the Income Tax proceedings are carried out in faceless manner and no physical notices / orders are issued. All the notices /orders are issued on the e-mail id provided and one should be vigilant about the same.

Accordingly, after I provided all the details regarding my case, the Tax Counsel in Pune prepared the appeal. However, in the said process the stipulated time of filing the appeal before the Honourable ITAT, Pune Bench had already expired leading to delay of about 387 days. The said delay is computed as under:

I state that, the reason of delay was that I was completely unaware of the conclusion of proceedings before the learned CIT(A) on 09/02/2024, as the communication regarding the passing of the order was sent to the e-mail id used during the registration of the PAN on the Income Tax Portal. As stated above, to the best of my belief this e-mail id belonged to the Tax Consultant of Jalgaon on whom I relied, in absence of knowledge of the Income Tax Proceedings; however, he glossed over the receipt of the order over his e-mail id and failed to inform me about the same. It was only when I received the physical letter of tax demand dated 13/02/2025 from the learned AO, I became aware of passing of the order by the learned CIT(A), dismissing my appeal.

Further also state that the reason for delay was that I was not subjected to any scrutiny/income tax proceedings in the past years and AY 2013-14 was the first and only year of any income tax proceedings in my case. I am unaware of the income tax procedures and compliances for the same. I am not well-versed with the working of the income tax portal and nitty-grities of the income tax proceedings and I was completely unaware of the necessary steps to be followed and precautions to be kept during income tax proceedings.

Furthermore, I also state that substantial time was also lost in finding and consulting a Tax Consultant/Counsel in Dhule and Pune to assist in filing the appeal before the Honourable ITAT and in obtaining the details regarding service of order from the learned AO. On consulting the new Tax Consultant/Counsel, substantial time passed in the process of compiling and collecting details and information as requested by the Tax Consultant / Counsel. Once the same had been complied with and collected, i submitted the same to the Tax Consultant / Counsel. The Tax Consultant / Counsel immediately took requisite action and compiled by filing the appeal.

I state that the said delay of 387 days is purely un-intentional, and I deeply apologize for the same. I request the Honorable Bench to kindly condone the said delay.”

Considering above averments made by the assessee and also adopting justice oriented approach, we find that the delay is not deliberate and placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 4. Brief facts are that the assessee is an individual engaged in the business of Civil Construction Work and did not file any return of income. Based on the information that assessee has deposited cash in the savings bank, case reopened u/s.147 of the Act. Valid statutory notices u/s.148 and 142(1) served upon the assessee to which there was no compliance from the side of assessee. Ld. Assessing Officer observed that assessee has deposited cash of Rs.60,62,000/- in the savings bank accounts maintained with HDFC bank and Dhule Vikas Sahkari Bank Ltd. After receiving reply from the banks in response to the notices issued u/s.133(6) of the Act, ld. Assessing Officer completed the assessment u/s.144 of the Act and made addition of Rs.60,62,000/- u/s.69A of the Act as unexplained money. He also made addition on account of interest received at Rs.5,419/-. Income assessed at Rs.60,67,420/-.

Aggrieved assessee preferred appeal before ld.CIT(A) but with a delay of 451 days. Ld.CIT(A) did not condone the delay and dismissed the appeal of the assessee. Now the assessee is in appeal before us assailing the impugned order.

Before us, ld. Counsel for the assessee referring to paper book running into 60 pages submitted that assessee is an illiterate and was residing at Surat at the time of assessment proceedings and he received the assessment order only on Imrankhan Ismail Pathan

On the other hand, ld. DR supported the orders of the lower authorities.

We have heard the rival contentions and perused the record placed before us. We on perusal of the orders of the authorities below observe that assessee has neither participated in the proceedings before the Assessing Officer nor before the ld.CIT(A) resulting into passing of the exparte orders. However, considering the totality of facts and circumstances and the prayer made by ld. Counsel for the assessee, we deem it appropriate to grant an opportunity to the assessee to go before ld.CIT(A). In view thereof, without dwelling into merits of the case, the issues raised in the instant appeal are remitted back to the file of ld.CIT(A) for afresh adjudication. Needless to mention that ld.CIT(A) in the set aside proceedings shall provide reasonable opportunity to the assessee and consider the documents/evidences to be filed by the assessee. Assessee is also directed to remain vigilant and make satisfactory compliance to the notice(s) of hearing issued by ld.CIT(A) and should refrain from taking Imrankhan Ismail Pathan

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

अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “A” बेंच, पुणे / DR, ITAT, “A” Bench, Pune.

ग र्ड फ़ इल / Guard File. आिेश नुस र / BY ORDER,