SOU RASHMI DEEPAK KHOKALE,SANGLI vs. ITO,WARD-5, SANGLI., SANGLI
आयकर अपीलीय अधिकरण " एस एम सी "न्यायपीठ पुणे में ।
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH,
PUNE
BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER
आयकर अपील सं / ITA No.1574/PUN/2025
धििाारण वर्ा / Assessment Year: 2012-2013
Sou. Rashmi Deepak
Khokale, 170, Vakhar
Bhag, Sangli-416416
Maharashtra
PAN-ALQPK4571M
Vs ITO Ward-5,
Sangli
Appellant
Respondent
Assessee by : None
Revenue by : Shri Sanjay Dhivare,
Addl. CIT
Date of hearing
: 12.08.2025
Date of pronouncement
: 03.09.2025
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 23.12.2024 framed u/s 250 of the Income Tax Act, 1961 which is arising out of assessment order for A.Y. 2012-13 framed u/s 144 r.w.s. 147 of the Act dated 07.12.2019 passed by Ld. ITO Ward-5, Sangli. 2. Registry has informed that there is a delay of 118 days in filing of the instant appeal. Application for condonation of delay has been filed alongwith affidavit and reason for delay is mainly that assessee is not a tech savy person and the e-mails got unnoticed. Considering the fact that assessee would not have gained from delaying the appeal and also taking guidance from the judgement of Hon'ble
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Departmental Representative (DR) and the records placed before me, it is noticed that the assessee failed to comply to the notices issued by Ld. CIT(A) asking assessee to furnish cogent Documentary evidence/proof in support of the grounds of appeal. Ld. DR raised no objection if the assessee is provided one more opportunity to go before Ld.
CIT(A).
I have heard Ld. DR and perused the records placed before me. Considering the facts and circumstances of the case, in the larger interest of justice and being fair to both the parties I hereby set aside the impugned order and restore all the issues raised on merits against the addition of Rs. 28,94,345/- made by the Assessing Officer (AO), back to the file of Ld. CIT(A) for re-adjudication by passing a speaking and well reasoned order. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Grounds of appeal raised by the assessee are allowed for statistical purposes.
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5. In the result appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 03rd day of September,
2025. (MANISH BORAD)
ACCOUNTANT MEMBER
पुणे/ Pune; दििांक / Dated: 03rd 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.