MR. ANANDA KONDU AKHADE,PUNE vs. ACIT, WARD 1(1), PUNE, PUNE

There is a delay of 463 days in filing of this appeal before the Tribunal for which the assessee has filed a condonation application along with an affidavit explaining the reasons for such delay. The Ld. Counsel for the assessee referring to the condonation application filed along with the affidavit, submitted that the Challan fees of Rs.10,000/- was deposited on 29.12.2023 i.e. well before the statutory period for filing of the appeal. However, due to sudden death of the then Counsel Shri M. K. Kulkarni, the appeal could not be filed within the statutory time. Only after obtaining the concerned records from the office of Shri M.K. Kulkarni from his family members the assessee could file the appeal before the Tribunal. Referring to the decision of the Hon'ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. reported in 167 ITR 471 (SC), he submitted that the delay in filing of the appeal should be condoned and the appeal should be admitted for adjudication.

After considering the rival arguments and considering the fact that the assessee has deposited the Challan within the limitation period but could not file the appeal due to the sudden death of the then Counsel who was looking after the matter, we are of the considered opinion that there is a reasonable cause on the part of the assessee for not filing the appeal in time. We, therefore, condone the delay in filing of the appeal and the appeal is admitted for adjudication.

Facts of the case in brief, are that the assessee is an individual and has not filed his original return of income. Subsequently, the case of the assessee was reopened u/s 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by issuing notice u/s 148 of the Act on 30.03.2017. The assessee in response to the same filed the return of income on 18.09.2017 declaring total income of Rs.2,60,180/-. The Assessing Officer completed the assessment u/s 143(3) r.w.s. 147 of the Act determining the total income of the assessee at Rs.50,62,125/- by making various additions.

Since the assessee despite number of opportunities granted by the Ld. CIT(A) / NFAC did not make any submission, the Ld. CIT(A) / NFAC dismissed the appeal filed by the assessee.

Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal.

The Ld. Counsel for the assessee submitted that four notices were issued by the office of the Ld. CIT(A) / NFAC. However, the then Counsel was seriously ill who died subsequently therefore, there was no proper compliance before the Ld. CIT(A) / NFAC. He submitted that in the interest of justice, the assessee should be given an opportunity to substantiate his case by filing the requisite details before the Ld. CIT(A) / NFAC.

The Ld. DR on the other hand heavily relied on the orders of the Assessing Officer and the Ld. CIT(A) / NFAC.

We have heard the rival arguments made by both the sides, perused the orders of the Assessing Officer and Ld. CIT(A) / NFAC and the paper book filed on behalf of the assessee. We have also considered the various decisions cited before us. It is an admitted fact that due to non-compliance from the side of the assessee, the Ld. CIT(A) / NFAC sustained the various additions made by the Assessing Officer. It is the submission of the Ld. Counsel for the assessee that given an opportunity, the assessee is in a position to substantiate his case by filing the requisite details before the Ld. CIT(A) / NFAC. Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the Ld. CIT(A) / NFAC with a direction to grant one final opportunity to the assessee to substantiate his case by filing the requisite details and decide the issue as per fact and law. The assessee is also hereby directed to make his submissions, if any, before the Ld. CIT(A) / NFAC on the appointed date without seeking any adjournment under any pretext, failing which the Ld. CIT(A) / NFAC is at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.

In the result, the appeal filed by the assessee is allowed for statistical purposes.