LATE MR JAGADISH DESHPANDE THROUGH LEGAL HEIR VRISHALI DESHPANDE,PUNE vs. DY/ASST COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE
आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें।
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “A” :: PUNE
BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER
AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER
आयकर अपऩल सं. / ITA No.1419 & 1415/PUN/2025
निर्धारण वषा / Assessment Year: 2022-23
Late Mr.Jagadish Deshpande
(Through Legal Heir Vrishali
Deshpande),
Janak Bungalow, Lane No.6,
Prabhat
Road,
Erandwane,
Pune – 411004. V s
The Dy./Assistant
Commissioner of Income
Tax, Circle-1(1), Pune.
PAN: AAPPD5823M
Appellant/ Assessee
Respondent / Revenue
Assessee by Shri Ankur M Mehta – AR
Revenue by Shri Ramnath P Murkunde – DR
Date of hearing
18/09/2025
Date of pronouncement 19/09/2025
आदेश/ ORDER
PER DR. DIPAK P. RIPOTE, AM:
These two appeals filed by the assessee against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], under section 250
of the Income Tax Act, 1961 dated 16.04.2025 for the A.Y.2022-23. The Assessee has raised the following grounds of appeal :
“1) On the facts and circumstances of the case and as per the provisions of law, the delay in filing of Form 10CCB was due to the technical glitches on the IT portal and thus the delay in filing the Form 10CCB was beyond the control of the assessee.
ITA No.933/PUN/2025 [A]
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The disallowance of deduction u/s 801A of Rs 46,46,516 on account of the said delay may kindly be deleted.
2) Without prejudice to Ground no 01, on facts and circumstances prevailing in the case and as per the provisions of the Act, assuming without admitting that the disallowance of deduction of Rs 46,46,516 u/s 80IA of the Act is required to be made on account of delayed furnishing of Audit Report in Form 10CCB electronically after due date of furnishing, the same cannot be made by way of intimation under section 143(1)(a) of Income Tax Act, 1961 and the disallowance so made vide intimation order under section 143(1)(a) may kindly be deleted.
3) The appellant prays to be allowed to add, amend, modify, rectify, delete and raise any ground of appeal at the time of hearing”
Findings & Analysis :
We have heard both the parties and perused the records. In this case, Mr.Jagdish Prabhakar Deshpande died on 30.06.2024. It is observed that Late Mr.Jagdish Prabhakar Deshpande had filed appeal before the ld.CIT(A) on 13.04.2023. The ld.CIT(A) has passed order u/s.250 of the Income Tax Act, in the name of Mr.Jagdish Prabhakar Deshpande on 16.04.2025. Thus, after the death of Mr.Jagdish Prabhakar Deshpande the ld.CIT(A) has passed the order in the name of deceased person i.e. Mr.Jagdish Prabhakar Deshpande.
Ld.CIT(A) has specifically mentioned that Legal Heirs have not updated the PAN Data Base in the Income Tax Portal.
No order can be passed in the name of the deceased person. In these facts and circumstances of the case, the order u/s.250 of the ITA No.933/PUN/2025 [A]
3
Income Tax Act, is set-aside to ld.CIT(A) for denovo adjudication.
The ld.CIT(A) shall bring on record the Legal Heirs of Late
Mr.Jagdish Prabhakar Deshpande as per section 159 of the Income
Tax Act. Ld.CIT(A) shall provide opportunity to Legal Heirs of Late Mr.Jagdish Prabhakar Deshpande. The Legal Heirs shall be at liberty to file documents before the ld.CIT(A). Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose.
In the result, appeal of the Assessee is allowed for statistical purpose. 6. The ld.Authorised Representative -Shri Ankur M Mehta submitted that Legal Heirs of Late Mr.Jagdish Prabhakar Deshpande had filed two appeals for the same assessment year i.e.2022-23 against the ld.CIT(A)’s order dated 16.04.2025 by mistake. Ld.AR submitted that therefore, the Legal Heirs are withdrawing the appeal in ITA No.1415/PUN/2025, hence requested for the withdrawal of appeal.
ITA No.933/PUN/2025 [A]
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7. Accordingly, appeal in ITA No.1415/PUN/2025 is dismissed as withdrawn.
To sum, appeal of the Assessee in ITA No.1419/PUN/2025 is allowed for statistical purpose and appeal of the Assessee in ITA No.1415/PUN/2025 is dismissed as withdrawn. Order pronounced in the open Court on 19 September, 2025. MS.ASTHA CHANDRA
Dr.DIPAK P. RIPOTE
JUDICIAL MEMBER
ACCOUNTANT MEMBER
पपणे / Pune; ददिधंक / Dated : 19 Sep, 2025/ SGR
आदेशकीप्रनिनलनपअग्रेनषि / Copy of the Order forwarded to :
1. अपऩलधर्थी / The Appellant.
2. प्रत्यर्थी / The Respondent.
3. The CIT(A), concerned.
4. The Pr. CIT, concerned.
5. नवभधगऩयप्रनिनिनर्, आयकर अपऩलऩय अनर्करण, “ए” बेंच, पपणे / DR,
ITAT, “A” Bench, Pune.
गधर्ाफ़धइल / Guard File. आदेशधिपसधर / BY ORDER,
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Senior Private Secretary
आयकर अपऩलऩय अनर्करण, पपणे/ITAT, Pune.