BABASAHEB BHAGAWAN ATKIRE,PUNE vs. DCIT, CIRCLE 7, PUNE, PUNE

ITA 1369/PUN/2025Status: DisposedITAT Pune13 March 2026AY 2017-187 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay of 268 days in filing the appeals, finding that the assessee had a reasonable cause for the delay, citing the Supreme Court judgment in Collector, Land Acquisition vs. Mst. Katiji & Ors. The Tribunal held that the CIT(A)/NFAC had erred in dismissing the appeals in limine without adjudicating the issues on merits. For ITA No. 1368/PUN/2025, concerning quantum additions under Section 43CA and for delayed payment of PF/ESIC, the Tribunal noted the assessee's non-participation before the CIT(A) and the CIT(A)'s dismissal without discussing merits. Citing the Bombay High Court in Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF), the Tribunal held that the CIT(A)/NFAC is obliged to dispose of appeals on merits. Therefore, the issues were remitted back to the CIT(A)/NFAC for de novo adjudication. For ITA No. 1369/PUN/2025, relating to penalty under Section 270A, the Tribunal observed that the CIT(A) had also dismissed this appeal in limine without adjudicating on merits. As the quantum addition issues were remitted, the penalty appeal, being consequential, was also remitted to the CIT(A)/NFAC for adjudication. The findings of the CIT(A)/NFAC were set aside, and the grounds of appeal were allowed for statistical purposes.

What were the facts?

The assessee, Babasaheb Bhagawan Atkire, filed two appeals (ITA Nos. 1368 & 1369/PUN/2025) before the Income Tax Appellate Tribunal (ITAT), Pune, for Assessment Year 2017-18. These appeals challenged orders dated 20.06.2024 and 12.06.2024 passed by the Addl/JCIT(A)-1, Jaipur/National Faceless Appeal Centre (NFAC), Delhi, under Section 250 of the Income Tax Act, 1961. The appeals were filed with a delay of 268 days. The assessee explained the delay was due to circumstances beyond control, including a former accountant leaving without transferring communication access, leading to unawareness of the CIT(A) order until a demand recovery notice was received in February 2025. The Revenue opposed the condonation of delay. The ITAT condoned the delay, finding a reasonable cause.

What were the issues?

1. Whether the Tribunal should condone the delay of 268 days in filing the appeals before it, considering the assessee's explanation of circumstances beyond control, and if so, should the appeals be admitted for adjudication on merits? The assessee argued that the delay was bona fide and due to circumstances beyond control, including lack of communication access, and relied on the Supreme Court's liberal approach in condoning delays in cases like Collector, Land Acquisition vs. Mst. Katiji & Ors. The Revenue opposed the condonation of delay. 2. Whether the CIT(A)/NFAC erred in dismissing the assessee's appeals in limine without adjudicating the issues on merits, particularly when the assessee contended that the CIT(A) failed to address the issues arising from the impugned order as per the Explanation to Section 251(2) and did not adopt a rational approach to condoning delay. The assessee argued that the CIT(A)/NFAC is obliged to dispose of appeals on merits even in ex-parte orders, citing Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF). The Revenue's contentions were not recorded.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 142(1),Section 43CA,Section 249(3),Section 251(2),Section 250(6),Section 270A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, PUNE BENCHES “A”, PUNE

Before: DR.MANISH BORAD & SHRI VINAY BHAMORE

These two appeals filed by the assessee pertain to the Assessment Year 2017-18 and are directed against the separate orders dated 20.06.2024 and 12.06.2024 passed by Addl/JCIT(A)- 1, Jaipur/National Faceless Appeal Centre, Delhi u/s.250 of the Income Tax Act, 1961 [in short “the Act"] which in turn are arising out of the respective Assessment/Penalty orders.

2.

Registry has pointed out that there is delay of 268 days in filing the appeals before the Tribunal. Assessee has filed Condonation application explaining the delay and relevant contents are reproduced below:

“1. That the appellant is engaged

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 142(1)

All 17,244 judgments and leading authorities on Section 142(1) →

Recent GST High Court judgments

Search GST case law →