SURENDRA SUMATILAL SANCHETI,AURNAGABAD vs. ITO WD- 1(1), AURNAGABAD

We have heard rival contentions and perused the records placed before us. We observe that assessee is an individual and the instant three appeals for A.Ys. 2013-14 to 2015-16 are against the quantum addition and remaining three are against penalty levied u/s. 271(1)(c) of the Act. Undisputedly, Ld.CIT(A) has not dealt with merits of the cases and dismissed all the six appeals of the assessee being barred by limitation. Reasons for delay (similarly filed before Ld.CIT(A) and before us) are commonly on account of non-compliance by the Tax Consultant-Mr.Rajesh Bansilal Chhabada, who was approached by the assessee to look after the tax and appellate work. Affidavit of the Tax Consultant is placed on record, where he has admitted that due to less exposure to deal with the appellate procedure, he could not appear before the Ld.CIT(A) and delay was purely on his part. Considering the same and also observing that delay on the part of the assessee is not intentional and therefore, adopting a justice oriented approach and also taking guidance from the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), we condone the delay in filing the appeals before the Ld.CIT(A). 5. So far as merits of the cases are concerned, since the same has not been dealt with by the Ld.CIT(A), we restore all 4 ITA.Nos.1856, 1858-1862PUN./2025 (Surendra Sumatilal Sancheti) the issues raised in the instant six appeals to the file of Ld.CIT(A) for necessary adjudication and to pass a speaking order as contemplated u/s. 250(6) of the Act. Needless to mention that Ld.CIT(A) shall afford a reasonable opportunity of being heard to the assessee and then decide the issues in accordance with law. The assessee is also directed to remain vigilant and not to take unnecessary adjournments unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, all the appeals filed by the Assessee in ITA Nos.1856 & 1858 to 1862/PUN/2025 are allowed for statistical purposes.