BHAUSAHEB KISAN MAGAR,PUNE vs. ITO WARD 13(2), PUNE
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “SMC”, PUNE
BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER
आयकर अपील सं. / ITA No.1013/PUN/2025
Assessment Year : 2017-18
Bhausaheb Kisan Magar,
A/P. Pargaon (S.M.),
Tal Daund, Dist. Pune 412 203,
Maharashtra
PAN : BUMPM3105K
Vs.
Income Tax Officer,
Ward-13(2), Pune
Appellant
Respondent
आदेश / ORDER
This appeal filed by the assessee pertaining to the assessment year 2017-18 is directed against the order dated 12.03.2025 of Addl/JCIT(A)-2, Chennai passed u/s.250 of the Income-tax Act,
1961 (hereinafter also called ‘the Act’) arising out of the Assessment Order dated 11.12.2019 passed u/s.143(3) of the Act.
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.
The Id CIT(A) erred in law and on facts in confirming the assessed income at Rs.14,12,450/- without granting relief u/s.89(1) of Rs.1,35,304/-
The appellant carves leave to add, alter, modify or substitute any ground of appeal at the time of hearing.”
Assessee by :
Smt. Deepa Khare
Revenue by :
Shri Dayanand Jawalikar
Date of hearing
:
10.06.2025
Date of pronouncement
:
20.06.2025
Bhausaheb Kisan Magar
2
3. At the outset, Ld. Counsel for the assessee submitted that ld.CIT(A) has dismissed the appeal in limine being barred by limitation. She stated that delay before ld.CIT(A) was mainly on account of covid-19 restriction and major portion to be excluded in view of judgment of Hon’ble Apex Court in the case of Cognizance for Extension of Limitation, dated 23.03.2020, 10.01.2022 holding that period from 15.03.2022 to 28.02.2022 would stand excluded.
She further stated that assessee was facing severe financial problems and liquidity. It was only after post covid-19 assessee approached the consultant to file appeal before ld.CIT(A). She submitted that assessee has prima-facie a very good case because certain deductions claimed under Chapter VIA has not been allowed and ld.AO has assessed the income at Rs.14,12,450/- as against the returned income of Rs.13,11,340/- without granting relief u/s.89(1) of the Act. She stated that assessee shall furnish necessary details before the lower authorities if an opportunity is granted. Ld. Departmental Representative did not controvert the contention made by ld.Counsel for the assessee.
I have heard the contentions made by both the sides and perused the record placed before me. I observe that assessment order for A.Y. 2017-18 was finalised on 11.12.2019 assessing income at Rs.14,12,450/- and ld. AO denied the deductions under Chapter VIA for want of necessary evidence without granting relief u/s.89(1) of the Act. Appeal before ld.CIT(A) got delayed by 1196 days. Before me, Ld. Counsel for the assessee has explained the delay and major portion of the same is on account of covid-19 pandemic outbreak prevailed across the country. Considering the reasons stated before me and in light of judgment of Hon’ble पुणे / Pune; दनांक / Dated : 20th June, 2025. Satish Bhausaheb Kisan Magar
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