SUNIL SUBHASH SHELAR,PUNE vs. INCOME TAX OFFICER WARD 2(1), NASHIK

ORDER PER : MANISH BORAD, AM

This appeal at the instance of the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals) /NFAC, Delhi [“CIT(A)”] dated 06/11/2025 passed under section 250 of the Income Tax Act, 1961 (“Act”) which is arising out of assessment order dated 27.03.2025 passed u/s. 147 r.w.s. 144 r.w.s. 144B for the Assessment Year (AY) 2020-21.

2 ITA.No.3203/PUN./2025 (Sunil Subhash Shelar) 2. When the case called for, none appeared on behalf of the assessee though valid notice served upon him. We, therefore, proceed to adjudicate the appeal exparte qua assessee with the assistance of Ld. Departmental Representative (DR) and the documents available on record.

and stated that in the interest of justice, delay may pleased be condoned and the issues raised in the instant appeal may please be restored to the file of Ld.CIT(A) for necessary adjudication.

4. We observe that assessee is an individual and declared income of ₹ 4,94,690/- and the return of income for A.Y. 2020- 21 filed on 28.09.2020. The case of the assessee has been flagged in the insight portal in accordance with the E- verification scheme and the preliminary verification report has been matched by the Commissioner of Income Tax E- verification to prepare the final verification report, as per which the value at risk has been arrived at ₹ 7,37,54,170/-. Thereafter, Ld.AO validly issued and served notices u/s. 148 of the Act. In absence of any corroborative evidence filed by the 3 ITA.No.3203/PUN./2025 (Sunil Subhash Shelar) assessee, Ld.AO estimated the income u/s. 44AD of the Act at 8% of the total business receipts of the assessee at ₹7,37,54,170/- and made the addition of ₹ 59,00,333/- and assessed the income at ₹ 63,95,023/-.

5. Thereafter, assessee preferred appeal before the Ld.CIT(A) and the same was barred by limitation by 95 days. Delay has arisen on account of Tax Consultant, who did not file the appeal and on getting information of such non-filing, assessee approached new Consultant and filed the appeal, but in the meantime, delay of 95 days occurred. Ld.CIT(A) has not condoned the delay and dismissed the appeal in limine. We, however, taking justice oriented approach and also taking guidance from the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), condone the delay of 95 days in filing the appeal before the Ld.CIT(A).