SOU RASHMI DEEPAK KHOKALE,SANGLI vs. ITO,WARD-5, SANGLI., SANGLI

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 Apex Court in the case of Collector, Land Acquisition vs. Master Katiji and Others(1987) 167 ITR 471(SC) (Supreme Court) and in the case of Inder Singh Vs State of Madhya Pradesh judgement dated 21.03.2025 (2025) INSC 382) I hereby condone the delay of 118 days and admit the appeal for adjudication.

When the case called for, none appeared on behalf of the assessee. However with the assistance of the Ld. 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.