SHRI NIRMAL SHARAD MUTHA,AHMEDNAGAR vs. A.C.I.T, AHMEDNAGAR, CIRCLE-AHMEDNAGAR, AHMEDNAGAR

When the appeal was called for, none appeared on behalf of the assessee despite due service of notice of hearing. We therefore proceed to dispose of the appeal with the able assistance from the ld.Departmental Representative and exparte qua the assessee.

Facts of the case in brief are that the assessee is an individual and is engaged in the business of land development. For the A.Y. 2014-15, the assessment in the case of assessee Appellant by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 20.02.2025 Date of pronouncement : 03.04.2025 Shri Nirmal Sharad Mutha

Aggrieved assessee preferred appeal before the ld.CIT(A) with a delay of 291 days and the ld.CIT(A) dismissed the appeal of the assessee by not condoning the delay. Now the assessee has approached the Tribunal

Ld. Departmental Representative vehemently supported the order of the lower authorities and submitted that there was an inordinate delay by 291 days and the ld.CIT(A) has rightly dismissed the appeal of the assessee as the assessee could not demonstrate any ‘reasonable cause’ for the delay in presenting the appeal.

We have heard the ld. Departmental Representative and perused the records placed before us. We notice that the ld. CIT(A) has dismissed the assessee’s appeal in limine by not condoning the delay of 291 days. The reasons cited by the assessee for delay in filing the appeal was that the assessee family wanted to take the benefit of Board Notification No.103/2019, dated 13.12.2019 so as to validate the declaration made in IDS, 2016. However, due to outbreak of covid-19 pandemic, the assessee could not avail the said benefit. There was a reasonable cause which prevented the assessee from filing the appeal in time. We therefore condone the delay of 291 days in filing of appeal before ld. CIT(A). Shri Nirmal Sharad Mutha

Considering the totality of the facts of the case, we in the interest of justice deem it proper to give one more opportunity to the assessee. In view thereof without dwelling into merits of the issue, the issues raised on merits in the instant appeals are being remitted to the file of Id.CIT(A) for necessary adjudication. Assessee is at liberty to file any evidence as it deems expedient and ld.CIT(A) shall consider all the submissions of the assessee and pass the orders in conformity with the provisions envisaged u/s 250(6) of the Act. Assessee is also directed to provide correct email id to the department for receiving the hearing notices from the ITBA portal. Assessee is further directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the Id.CIT(A) shall be free to proceed in accordance with law. Findings of the ld.CIT(A) are set aside and effective grounds of appeal raised by the assessee for the year under appeal are allowed for statistical purposes.

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

अपीलाथ / The Appellant. 2. यथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “A” बच, पुणे / DR, ITAT, “A” Bench, Pune.

गाड फ़ाइल / Guard File. आदेशानुसार / BY ORDER,