SHREE HALSIDHNATH NAGARI SAHAKARI PATSANSTHA MARYADIT,MAHARASHTRA vs. ITO WARD 2(1) KOLHAPUR, ITO WARD TWO ONE KOLHAPUR

When the case called for none appeared on behalf of the assessee. However assessee has filed a written submission dated 15.07.2025 requesting to decide the matter on the basis of written submissions. Assessee has also enclosed an the appeal before Ld. CIT(A). With the assistance of Ld. DR we note that the impugned orders have been framed dismissing the assessee’s appeal in limine being barred by limitation and Ld. CIT(A) did not condone the delay.

We have heard Ld. DR and perused the records placed before us. We observe that the assessee is an Association of persons and assessment u/s 147 r.w.s 144 r.w.s.144B of the Act framed for A.Y. 2013-14 and 2014-15 in which Ld. Assessing Officer (AO) has made the addition for unexplained money u/s 69A of the Act at Rs. 7,60,25,549/- for A.Y. 2013- 14 and addition u/s 68 of the Act at Rs. 6,62,16,945/- for A.Y. 2014-15. The Assessee has not filed the return of income and also did not respond to the notice issued by the assessment unit NFAC, Delhi asking the assessee file source of alleged sum. Aggrieved assessee filed appeal before Ld. CIT(A) but there was a delay of 152 days in filing of the appeal. The affidavit of assessee placed before us provides reasons for delay in filing the appeal before Ld. CIT(A) firstly Covid-19 limitation period and secondly assessment orders communicated on e-mail id not used by the assessee. Considering the contents of the affidavit and also taking a liberal and justice oriented approach in light of 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 the Hon’ble Apex Court and in the case of Inder Further we direct Ld. CIT(A) to adjudicate the issue on merits regarding addition made u/s 69A and 68 of the Act for Ld. Juri ictional Assessing Officer (JAO) for necessary examination who shall file a remand report to Ld. CIT(A) on due consideration of remand report and giving due opportunity to the assessee Ld. CIT(A) shall pass a speaking order in accordance with law 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 by the assessee are allowed for statistical purposes.

In the result both the appeals of the assessee are allowed for statistical purposes as per terms indicated above.