BHAGAVAN DEVARAM PATIL,JALGAON vs. ITO, WARD-2(1), JALGAON, JALGAON
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “SMC”, PUNE
BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER
आयकर अपील सं. / ITA No.1447/PUN/2025
Assessment Year : 2017-18
Bhagavan Devaram Patil
Vivare Kh Vivare, Post-
Vivare, Tal-Raver Dist-
Jalgaon 425508,
Maharashtra
PAN: AQPPC7821C
Vs.
Income Tax Officer,
Ward 2(1), Jalgaon
Appellant
Respondent
आदेश / ORDER
The captioned appeal at the instance of assessee pertaining to A.Y. 2017-18 is directed against the order dated 11.08.2023 of National Faceless Appeal Centre (NFAC) Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Assessment Order dated 17.12.2019 passed u/s.144 of the Act.
Registry has informed that the instant appeal is time barred by limitation by 577 days. Application for condonation of delay has been filed by the assessee stating as follows :
“I am an agricultural fresh fruit banana trader and broker and was not acquainted with income tax e-portal and also was not aware with the compliances aspect and my tax consultant to whom the work of appeal was given, failed to intimate me about the hearing notices and orders passed u/s 250. The email address was also not belonging to me and hence I did come to know about the exparte Order of the Hon'ble
Commissioner of Income Tax. The Hon'ble CIT Appeal Order was not served on me by post hence unawareness.
Appellant by :
Shri Pramod S Shingte
Respondent by :
Shri Deepak Kumar Kedia
Date of hearing
:
10.07.2025
Date of pronouncement
:
31.07.2025
Bhagavan Devaram Patil
This resulted a delay of 598 days in filling the appeal before ITAT.
I pray before this Hon'ble bench to condone the delay in filling the appeal and to admit the appeal.”
After hearing both the sides and going through the averments made in the condonation application by the assessee, I find that due to ‘reasonable cause’ assessee failed to file the appeal within the stipulated time limit. Having regard to the facts of the instant case, I condone the delay of 577 days in filing the appeal and admit the appeal for adjudication in light of judgments of Hon’ble Supreme 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).
At the outset, Ld. Counsel for the assessee requested for remitting the issues to the file of lower authorities as both the assessment order as well as order of First Appellate Authority are exparte.
On the other hand, ld. Departmental Representative supported the order of ld.CIT(A).
I have heard the rival contentions and perused the record placed before me. Assessee is an individual and has been assessed u/s.144 of the Act for A.Y. 2017-18 and addition for unexplained cash deposit at Rs.10,06,000/- has been made. Assessee is a non-filer and even did not file the return in compliance to notice u/s.142(1) of the Act. Assessee has notn appeared before the Assessing Officer as well as the First Appellate Authority. Ld.CIT(A) dismissed the appeal for non- prosecution. Under these given facts and circumstances and Bhagavan Devaram Patil
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there being no details available on record which could prima-facie indicate that assessee has sufficient details to explain the source of cash deposit, I in the larger interest of justice and being fair to both the parties remit all the issues raised in the instant appeal to the file of ld.CIT(A) for denovo adjudication. Needless to mention that ld.CIT(A) in the course of set-aside proceedings shall afford a reasonable opportunity of being heard to the assessee.
Ld.CIT(A) may call for remand report from the Juri ictional
Assessing Officer, if necessary, and after considering the submissions/evidences filed by the assessee shall pass a speaking order in light of judgment of Hon’ble Bombay High
पुणे / Pune; दनांक / Dated : 31st July, 2025. Satish
Bhagavan Devaram Patil
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आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to :
अपीलाथ / The Appellant. 2. यथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “SMC” बच, पुणे / DR, ITAT, “SMC” Bench, Pune.
गाड फ़ाइल / Guard File. आदेशानुसार / BY ORDER,
//// Senior Private Secretary
आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.