PANKAJ CHANDRAKANT LADKAT,PUNE vs. ITO, WARD-14(3), PUNE, PUNE
आयकर अपीलीय अधिकरण "बी" न्यायपीठ पुणे में ।
IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, PUNE
BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER
आयकर अपील सं. / ITA No.1523/PUN/2025
धििाारण वर्ा / Assessment Year: 2019-2020
Pankaj Chandrakant
Ladkat,
S No 211, Rupi Nagar,
Bhekrainagar, Phursungi,
S.O Fursungi, Pune-
412308
Maharashtra
PAN-AGWPL9120G
Vs ITO, Ward-14(3),
Pune
Appellant
Respondent
Assessee by : Smt. Deepa Khare
Revenue by : Shri Akhilesh Srivastva,
Addl. CIT
Date of hearing
: 30.07.2025
Date of pronouncement
: 07.08.2025
आदेश/ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :- This appeal at the instance of assessee is directed against the order of Ld. CIT(A) NFAC, framed u/s 250 of the Income Tax Act, 1961 dated 17.04.2025 for A.Y. 2019-20 framed u/s 147 r.w.s 144 r.w.s 144B of the Act dated 11.12.2023. 2. Assessee has raised following grounds of appeal:- 1. The Id CIT(A) erred in law and on facts in dismissing appeal by not condoning the delay without appreciating the facts and circumstances of the case. 2. The Id CIT(A) erred in law and on facts in confirming the addition of Rs 36572600/-without appreciating the facts and circumstances of the case. 3. The appellant craves leave to add, alter, modify or substitute any ground of appeal at the time of hearing.
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3. At the outset Ld. Counsel for the assessee submitted that on account of delay in filing of appeal before Ld. CIT(A), the assessee’s appeal against the additions made by Ld. Assessing
Officer AO u/s 69A of the Act has been dismissed in limine.
Prayer made for condoning the delay and affording one more opportunity to go before Ld. CIT(A).
Ld. Departmental Representative supported the order of Ld. CIT(A).
We have heard rival contentions and perused the record placed before us. The assessee is an individual and did not file income Tax return for A.Y. 2019-20. Based on the information about cash deposits, assessee was served with valid statutory notice u/s 148 and 142(1) of the Act. The assessee still did not file the return. Ld. DR concluded the assessment proceedings making additions of Rs. 3,65,72,600/- u/s 69A r.w.s 115BBE of the Act. Aggrieved assessee filed the appeal before Ld. CIT(A) with a delay of 433 days. No proper reason for condonation of delay was filed before Ld. CIT(A) even before us. Prayer has been made for condoning the delay as the assessee was prevented for sufficient cause. Admittedly assessee has not participated in the impugned proceedings in spite of being provided sufficient opportunity but still in the larger interest of justice and being fair to both the parties we condone the delay and restore the issue on merits to the file of Ld. CIT(A) with the following directions:- a) Assessee has been served with the valid notices under section 148 and 142(1) of the Act. b) The assessee shall furnish the details for explaining the source of alleged cash deposits before Ld. CIT(A) c) Ld. CIT(A) shall not restore the issue on merits to the file of Ld. Assessing Officer (AO) but shall call for a remand report from the Juri ictional Assessing Officer (JAO).
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d) Ld. CIT(A) shall supply the remand report to the assessee and give due opportunity for rebultal.
After carrying out of the necessary directions referred above, Ld. CIT(A) shall pass a speaking order as contemplated u/s 250(6) of the Act. 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. Effective grounds of appeal raised on merits by the assessee are allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 07th day of August, 2025. (VINAY BHAMORE) (MANISH BORAD)
JUDICIAL MEMBER ACCOUNTANT MEMBER
पुणे /Pune; दििांक /Dated: 07th August, 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, "बी" बेंच,
पुणे /DR, ITAT, "B" Bench, Pune.
5. गार्ा फाइल /Guard File.
आिेशािुसार /BY ORDER,
वररष्ठ धिजी सधचव /Sr. Private Secretary
आयकर अपीलीय अधिकरण, पुणे /ITAT, Pune