ASHOK BHIMRAJ BHANGE,AHMEDNAGAR vs. INCOME TAX OFFICER, WARD-1, AHMEDNAGAR, AHMEDNAGAR
आयकर अपीलीय अधिकरण "एस एम सी" न्यायपीठ पुणे में ।
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, PUNE
BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER
AND MS. ASTHA CHANDRA, JUDICIAL MEMBER
आयकर अपील सं. / ITA No.2488/PUN/2024
धििाारण वषा / Assessment Year: 2011-2012
Ashok Bhimraj Bhange,
At post Kolhar BK, Tal. Rahata,
Dist. Ahmednagar-413716
PAN-BCRPB2153D
Vs ITO, Ward-1,
Ahmednagar
Appellant
Respondent
Assessee by : Shri Prasad Bhandari, CA
Revenue by : Shri Vishal A Makawane
Date of hearing
: 15.01.2025
Date of pronouncement
: 18.03.2025
आदेश/ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of the assessee is directed against the order of Ld. CIT Appeals (NFAC) u/s 250 of the Income-tax Act, 1961 dated 30.09.2024 which is arising out of Order passed u/s.143(3) r.w.s. 147 of the Act dated 24.12.2018. 2. Assessee has raised following grounds of appeal:- 1. On the facts and in the prevailing circumstances of the case and in Law. the Resp. ADDL/JCIT (A)-1 CHANDIGARH erred in dismissing the appeal without condoning the delay in filing appeal inspite of genuine reasons. Therefore, the impugned order may please be set aside. 2. Without prejudice to the above, following grounds may please be considered: On the facts and in the prevailing circumstances of the case and in Law, the Resp. ADDL/JCIT (A)-1 CHANDIGARH erred in dismissing the appeal without giving due consideration to the merits of the case and the submission made by the assessee. Hence, addition made in the said order to the extent of Rs. 11,33,500 may please be deleted. 3. The Appellate craves the permission to add, amend, modify, alter, revise, substitute, delete any or all grounds of the appeal, if deemed necessary at the time of hearing of the appeal.
2
3. The assessee has raised 3 grounds of appeal but apart from the grounds on merits, the main grievance of the assessee is that Ld. CIT(A) dismissed the appeal in “limine” by not condoning delay upto 1161 days in filing appeal before Ld.
CIT(A).
We have heard rival contentions and perused the record placed before us. Perusal of impugned order indicates that since the appeal filed by the assessee before Ld. CIT(A) was delayed by 1161, and even though the application for condonation of delay was filed but Ld. CIT(A) did not condone it and dismissed the appeal in “Limine”.
We note that the assessee is residing in a rural area and is a farmer. Return of Income is not filed. Assessee seems to be unaware of technicalities of filing the appeal. Assessee also lost two family members during Covid 19 and would not have gained by delaying the appeal.
We therefore taking a liberal approach, being fair to both the parties and in the interest of justice deem it proper to condone the delay in filing of appeal before Ld. CIT(A) and restore the issue raised on merits to the file of Ld. CIT(A) for necessary adjudication as contemplated u/s 250(6) of the Act. Needless to mention that a proper opportunity of hearing be granted to assessee. Ld. CIT(A) may call for remand report from Ld. JAO if considered necessary. Assessee should also refrain from taking necessary adjudication and update its correct email id and phone number on Income Tax e-portal. Effective
3
grounds of appeal raised by assessee on merits are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 18th day of March, 2025. (ASTHA CHANDRA) (MANISH BORAD)
JUDICIAL MEMBER ACCOUNTANT MEMBER
पुणे/ Pune; दििांक / Dated: 18th March, 2025. Neeta
आिेश की प्रधिधलधप अग्रेधषि / 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, "SMC" बेंच,
पुणे / DR, ITAT, "SMC" Bench, Pune.
5. गार्ा फाइल / Guard File.
आिेशािुसार / BY ORDER,
//// Senior Private Secretary
आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune.