KAILAS KANTILAL KOTHARI,NASHIK vs. ADIT, CPC, BANGALORE

ITA 1957/PUN/2025Status: DisposedITAT Pune26 November 2025AY 2021-22Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, acknowledging sufficient cause. The legal issue raised by the assessee was dismissed as not pressed. For the merits of the case, the Tribunal observed that the rental income was likely taxed twice by the CPC.

What were the facts?

The assessee filed an appeal against an order passed under Section 250 of the Income Tax Act, arising from an intimation under Section 143(1). There was a delay of 80 days in filing the appeal due to the illness of the assessee's wife. The assessee also raised a legal issue regarding the validity of the intimation and a factual issue concerning the double taxation of rental income.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether rental income was wrongly taxed twice by the CPC due to an inadvertent mistake in the return.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(1),Section 143(1)(a)

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

Hearing: 19.11.2025Pronounced: 26.11.2025

PER : MANISH BORAD, AM

This appeal at the instance of the assessee is directed against the order of ADDL/JCIT (Appeals), Thiruvanantpuram [“CIT(A)”], dated 10/03/2025 passed under section 250 of the Income Tax Act, 1961 (“Act”) which is arising out of intimation u/s. 143(1) of the Act, dated 28/11/2022, for the Assessment Year (AY) 2021-22. 2. Registry has informed that there is a delay of 80 days in filing the instant appeal. Application for condonation of delay

2 ITA.No.1957/PUN./2025 (Kailas Kantilal Kothari) along with affidavit has been filed. Considering the reasons mentioned in the affidavit, which is mainly on accoun

The order continues below.

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