PURAN SINGH RANWA,JAIPUR vs. ITO WD 1, SIKAR, SIKAR
आयकर अपीलीय अधिकरण "एस एम सी" न्यायपीठ पुणे में ।
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC"
BENCH, PUNE
BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER
आयकर अपील सं. /ITA No. 550/JPR/2025
धििाारण वर्ा / Assessment Year: 2016-2017
Puran Singh Ranwa,
C/o CA R.S. Poonia, D-82B,
Siwad Area, Krishna Marg,
Bapu Nagar,
Jaipur-302015
Rajasthan
PAN-ACIPR0068F
Vs ITO Ward 1,
Sikar,
Rajasthan
Appellant
Respondent
Assessee by : Shri R.S. Poonia, C.A.
Revenue by : Shri Gautam Singh
Choudhary, JCIT
Date of hearing
: 01.07.2025
Date of pronouncement : 29.07.2025
आदेश/ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of assessee pertaining to Assessment Year 2016-17 is directed against the order passed by the Ld. CIT(A) National Faceless Appeal Centre, (NFAC) Delhi u/s 250 of the Income-tax Act, 1961 dated 24.03.2025 which in turn is arising out of the Assessment Order passed u/s 147 r.w.s 144 dated 27.03.2022 of the Income Tax Act, 1961. 2. Assessee has raised following grounds of appeal:-
That on the facts and in the circumstances of the case, the Ld. CIT (Appeals), NEAC is wrong, unjust, and has erred in law and on facts in not condoning the 2 delay in the filing of the appeal, which is a violation of the principles of natural Justice, Kindly condone the delay.
That on the facts and in the circumstances of the case the Ld. CIT (Appeals), NFAC is wrong, unjust and has erred in law and facts in confirming the addition made by of Ld. A.D. on account of interest paid from undisclosed sources amounting to Rs. 24,00,000/-, Kindly delete the addition.
That the appellant craves permission to add to or amend to any of the above grounds of appeal or to withdraw any of them.
At the outset Ld. Counsel for the assessee requested for setting aside the issues raised on merits in the instant appeal to the file of Ld. CIT(A) for necessary adjudication on account of the reason that Ld. CIT(A) has dismissed the appeal in limine being barred by limitation.
On the other hand Ld. Departmental Representative (DR) supported the order of the lower authorities.
I have heard rival contentions and perused the record placed before me. The assessee is an individual and assessment for A.Y. 2016-17 completed on 27.03.2022 u/s 147 r.w.s 144 of the Act after making addition of Rs. 24,00,000/- towards interest paid from undisclosed sources. The assessee has filed the appeal on 26.07.2025 with the delay of 91 days. I observe that the assessment order was framed on 27.03.2022 and the limitation period, on account of Covid-19 Pandemic by Hon’ble Supreme Court in the case of Cognizance for extension of limitation, (2022) 441 722 dated 10.01.2022 has been extended upto 30.05.2022. I further note that the assessee has filed the appeal on 26.07.2022. Apparently there is a minor delay which in my view deserves to be condoned considering the fact that the delay was not intentional and that the assessee would not have been benefitted by delaying the appeal. Under the given facts and circumstances, a liberal and justice oriented approach needs
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to be taken for which I place reliance on 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) The Hon’ble Apex Court & in the case of Inder Singh Vs
State of Madhya Pradesh judgement dated 21.03.2025 (2025)
INSC 382). I therefore condone the delay in filing of appeal before Ld. CIT(A).
6. I further observe that Ld. CIT(A) has not dealt with the merits of the case and since as I have condoned the delay in filing the appeal before Ld. CIT(A), therefore in the larger interest of justice and being fair to both the parties, I restore the issues 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 proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take unnecessary adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 29th day of July, 2025. (MANISH BORAD)
ACCOUNTANT MEMBER
जयपुर/Jaipur; दििांक / Dated: 29th July, 2025. Neeta
आिेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to:
1. अपीलार्थी / The Appellant.
2. प्रत्यर्थी / The Respondent.
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3. The Pr. CIT concerned.
4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, "SMC" बेंच,
जयपुर/ DR, ITAT, "SMC" Bench, Jaipur
5. गार्ा फाइल / Guard File.
आिेशािुसार / BY ORDER,
Senior Private Secretary
आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune.
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S.No.
Details
Date
Remarks
1. Draft dictated on 18.07.2025
P.S.
2. Draft placed before author
21.07.2025
P.S.
3. Draft proposed & placed before the Second Member
22.07.2025
A.M./J.M.
4. Draft discussed/approved by Second Member
23.07.2025
A.M./J.M.
5. Approved Draft comes to the Sr. PS/PS
24.07.2025
P.S.
6. Kept for pronouncement on .07.2025
P.S.
7. Date of uploading of Order
.07.2025
P.S.
8. File sent to Bench Clerk
.07.2025
P.S.
9. Date on which the file goes to the Head Clerk
.07.2025
Date on which file goes to the A.R. .07.2025
Date of Despatch of order .07.2025