MOIZUDDIN NAIMUDDIN SHAIKH,LATUR vs. ITO WARD 1 LATUR, LATUR
आयकर अपीलीय अधिकरण " एस एम सी "न्यायपीठ पुणे में ।
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, PUNE
BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER
आयकर अपील सं / ITA No.1263/PUN/2025
धििाारण वर्ा / Assessment Year: 2012-2013
Moizuddin Naimuddin
Shaikh,
Near Kamdar Petrol Pump,
Basweshwar College Road,
Usmanpura, Latur-
413512
Maharashtra
PAN-DKZPS4061P
Vs ITO Ward-1,
Latur
Appellant
Respondent
Assessee by : Shri Girish Ladda
(Through Virtual)
Revenue by : Shri Harshit Bari, Addl.
CIT
Date of hearing
: 21.08.2025
Date of pronouncement
: 01.09.2025
आदेश/ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :- This appeal at the instance of the assessee is directed against the order passed by Ld. CIT(A) NFAC, Delhi dated 28.08.2024 u/s 250 of the Income Tax Act, 1961 and is arising out of assessment order passed u/s 144 dated 15.09.2021. 2. Registry has informed that there is a delay of 179 days in filing of the present appeal. Application with affidavit has been filed for condonation of delay. Reasons for the delay mentioned in the affidavit are as under:- 2. That the said delay occurred due to unavoidable and extraordinary circumstances beyond my control. I am a 68-year-old senior citizen and have been suffering from malignant neoplasm of 2 the base of the tongue (i.e., tongue cancer), diabetes, and hypertension. I underwent a wide excision surgery and right neck dissection in July 2021 at Vishwaraj Hospital, Pune, followed by adjuvant radiation therapy at Ruby Hall Clinic, Pune. I lost my ability to speak properly and it caused severe restrictions on me as nobody understands what I talk.
That the radiation therapy led to Grade 2 skin reactions and Grade 3 mucositis, requiring repeated hospitalizations and weekly follow-up treatments under Dr Mateen Chand Sayyed MBBS MS Registration number 2005/09/3494. I have also undergone periodic chemotherapy and whole-body PET scans. I have been under heavy medication since 2021. In addition to weekly follow ups, I have been hospitalized for 11 times in the past one year due to complications. These conditions have resulted in severe physical disability, including the inability to speak properly, and have caused immense physical and mental hardship to me and my family.
That I am uneducated and do not possess any knowledge regarding computers, emails, or online portals. I am entirely unfamiliar with the faceless assessment/appeal mechanism and income tax law in general. This was a one-time transaction involving purchase of land that led to the assessment. I have never filed an income tax return online, nor do I have a personal email address. My tax consultant, Mr. T. R. Bora, used his email ID to register me on the income tax portal and received all communications. Due to my medical condition and frequent hospitalizations, I was unable to follow up with him or respond to notices.
That I was completely unaware of the passing of the appellate order dated 28.08.2024 and came to know about the same only after receiving a phone call from the Income Tax Office, Latur, regarding a penalty notice. Thereafter, I immediately initiated steps to file the present appeal.
That the delay in filing the present appeal is neither intentional nor due to any malafide intention. The same is solely attributable to the extraordinary and critical medical conditions prevailing in my life, as explained hereinabove.
In view of the foregoing, I most respectfully pray that this Hon'ble Tribunal may be pleased to condone the delay of 197 days in filing the present appeal, in the interest of justice and equity.
That the contents of this affidavit are true and correct to my knowledge and belief. No part of it is false and nothing material has been concealed there from.
From going through the above affidavit and considering the submissions made by Ld. Departmental Representative
3
(DR) we find that the reasonable cause has prevented the assessee from filing the appeal in time. Placing reliance on the judgement of Hon'ble Apex Court in the case of Collector, Land
5. We have heard rival contentions and perused the record placed before us. The assessee is an individual and has been assessed u/s 144 r.w.s 254 r.w.s 144B of the Act and in the order dated 15.09.2021 an addition of Rs. 16,25,000/- u/s 69
has been made and against this addition assessee preferred appeal before Ld. CIT(A) on 02.11.2021. But thereafter on the given dates of hearing on few occasions assessee seeked adjournment but on the last 2 occasions made no compliance resulting in dismissal of appeal. We note that Ld. CIT(A) has merely affirmed the finding of Ld. AO without dealing with the merits of the case.
Under these given facts and circumstances and being fair to both the parties we deem it proper to restore the issues raised on merits in the instant appeal to the file of Ld. CIT(A) for necessary adjudication. Further Ld. CIT(A) shall pass a 4 speaking order as per the ratio laid down by the Hon’ble High पुणे/ Pune; दििांक / Dated: 01st September, 2025. Neeta
आिेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to:
1. अपीलार्थी / The Appellant.
2. प्रत्यर्थी / The Respondent.
3. The Pr. CIT concerned.
4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, "SMC" बेंच,
पुणे / DR, ITAT, "SMC" Bench, Pune.
5. गार्ा फाइल / Guard File.
आिेशािुसार / BY ORDER,
Senior Private Secretary
आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune.