ARJUNSINH MADANSINH MOHITE PATIL,SOLAPUR vs. CIT(APPEALS), NFAC, DELHI
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “A”, PUNE
BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER
आयकर अपील सं. / ITA Nos.1620 to 1622 and 1624/PUN/2025
Assessment Years : 2014-15, 2015-16, 2016-17 and 2017-18
Arjunsinh Madansinh Mohite Patil,
Shankar Nagar Solapur,
Yashawantnagar S.O., Solapur
Maharashtra - 413118
PAN : AIIPM0185A
Vs.
CIT(A)/NFAC,
Delhi
Appellant
Respondent
आयकर अपील सं. / ITA No.1623/PUN/2025
Assessment Years : 2015-16
Nandinidevi Vijaysinh Mohite Patil,
Shivratna Building, Akluj,
Malshiras, Solapur 413 101
Maharashtra
PAN : AAZPM7704J
Vs. CIT(A)/NFAC,
Delhi
Appellant
Respondent
आदेश / ORDER
PER BENCH :
In the captioned appeals ITA Nos. 1620 to 1622 &
1624/PUN/2025 at the instance of assessee pertaining to A.Yrs. 2014-15 to A.Y. 2017-18 are directed against the separate orders dated 13.09.2024 framed by National Faceless
Appeal Centre emanating out of respective Assessment Orders dated 18.05.2023, 10.05.2023, 02.05.2023 and 29.05.2023
Appellant(s) by :
None
Respondent by :
Shri Amol Khairnar
Date of hearing
:
10.11.2025
Date of pronouncement
:
12.11.2025
ITA Nos.1620 to 1624/PUN/2025
Arjunsinh Madansinh Mohite Patil
Nandinidevi Vijaysinh Mohite Patil
2
passed u/s.147 r.w.s.144 r.w.s.144B of the Income Tax Act,
1961. 2. ITA No. 1623/PUN/2025 at the instance of another assessee pertaining to A.Y. 2015-16 is directed against the order dated 21.01.2025 framed by National Faceless Appeal
Centre emanating out of Assessment Order dated 25.05.2023
passed u/s.147 r.w.s. 144B of the Income Tax Act, 1961. 3. Registry has informed that these appeals filed by different but connected assessee(s) are time barred by limitation in presenting the appeals before this Tribunal.
There is delay of 210 days in respect of the appeals filed by Arjunsinh Madansinh Mohite Patil and there is delay of 98
days in respect of appeal filed by Nandinidevi Vijaysinh Mohite
Patil. These assessee(s) have filed affidavits explaining the delay. Main reason for the delay is that the notices for communication were sent on the old email ids and therefore the assessee(s) have not filed any reply which resulted in passing of exparte orders.
On considering the above reason, we are satisfied that ‘reasonable cause’ prevented the assessee(s) to file the appeals within the stipulated time. We note that the delay is not intentional and assessee(s) would not have gained from filing the appeals with a delay. We therefore adopting a justice oriented approach and in light of judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the respective
ITA Nos.1620 to 1624/PUN/2025
Arjunsinh Madansinh Mohite Patil
Nandinidevi Vijaysinh Mohite Patil
3
delay in filing of the instant appeals by both the assessee(s) before this Tribunal and admit the appeals for adjudication.
When the case called for none appeared on behalf of the assessee(s) despite due service of notice of hearing. However, with the assistance of ld. Departmental Representative and on perusal of the impugned orders notice that the orders have been passed exparte qua assessee(s) as the assessee(s) failed to appear on the dates fixed for hearing by ld.CIT(A) as a result of which ld.CIT(A) dismissed the assessee(s) appeals in limine without dealing with merits of the case.
Ld. Departmental Representative raised no objection if the issues raised in the instant appeals by the assessee(s) are restored to the file of ld.CIT(A) for necessary adjudication on merits.
We have heard the ld. Departmental Representative and perused the record placed before us. We note that in the given set of appeals the assessee(s) have filed appeals before ld.CIT(A) against the additions made by ld. Assessing Officer for the respective assessment years. A common fact is that the assessee(s) have not responded to the notices of hearing issued by ld.CIT(A) and therefore no details could be filed in support of grounds of appeal raised. We also observe that in some cases ld.CIT(A) has mainly dismissed the appeals in limine without dealing with merits of the case as contemplated u/s.250(6) of the Act.
Under these given facts and circumstances, we deem it appropriate to grant one more opportunity to the assessee(s)
ITA Nos.1620 to 1624/PUN/2025
Arjunsinh Madansinh Mohite Patil
Nandinidevi Vijaysinh Mohite Patil
4
under consideration. In view thereof, without dwelling into merits of the case, all the issues raised in the instant appeals are restored to the file of ld.CIT(A) for afresh adjudication and pass a speaking order as contemplated u/s.250(6) of the Act.
Needless to mention that in the set aside proceedings ld.CIT(A) shall afford reasonable opportunity of hearing to the assessee(s). Assessee(s) are also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned orders are set aside and effective grounds raised by the assessee(s) for all the assessment years under appeal are allowed for statistical purposes.
In the result, all the appeals filed by the two assessee(s) are allowed for statistical purposes.
Order pronounced on this 12th day of November, 2025. (VINAY BHAMORE)
ACCOUNTANT MEMBER
पुणे / Pune; दनांक / Dated : 12th November, 2025. Satish
आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to :
1. अपीलाथ / The Appellant.
2. यथ / The Respondent.
3. The Pr. CIT concerned.
4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “A” बच,
पुणे / DR, ITAT, “A” Bench, Pune.
गाड फ़ाइल / Guard File. आदेशानुसार / BY ORDER,
//// Senior Private Secretary
आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.