BHASKAR RAJARAM THORAT,NASHIK vs. INCOME TAX OFFICER, WARD 2(1), NASHIK

ITA 2302/PUN/2025Status: DisposedITAT Pune02 February 2026Bench: DR. MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)5 pages
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What did the Tribunal hold?

The Tribunal condoned the delay of 210 days in filing the appeal before the CIT(A), considering the assessee's circumstances and a justice-oriented approach. The matters were restored to the file of the CIT(A) for fresh adjudication on merits for both the quantum addition and the consequential penalty.

What were the facts?

The assessee's appeals before the CIT(A) were dismissed due to a delay of 210 days, without adjudicating the merits of the case concerning additions made under section 69A and a penalty under section 271(1)(c). The assessee, residing in a mofussil area and dependent on a tax consultant, attributed the delay to lack of knowledge of the Income Tax portal.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned on account of reasonable cause and whether the quantum addition and penalty need to be adjudicated on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144,Section 144B,Section 271(1)(c),Section 69A,Section 250

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, PUNE “A” BENCH : PUNE

Before: DR. MANISH BORAD & SHRI VINAY BHAMORE

Hearing: 29.01.2026Pronounced: 02.02.2026

PER : MANISH BORAD, AM

These appeals at the instance of the same assessee are directed against the different orders of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)”] dated 14/08/2025 & 19/08/2025 passed under section 250 of the Income Tax Act, 1961 (“Act”) which are arising out of different assessment orders dated 17.05.2025 passed u/s. 147 r.w.s.144 r.w.s. 144B of the Act and penalty order dated 14.12.2023 passed u/s. 271(1)(c) of the Act for the Assessment Year (AY) 2015-16. 2 ITA.Nos.2300 & 2302/PUN./2025 (Bhaskar Rajaram Thorat)

2.

The sole grievance of the assessee in ITA No. 2300/PUN/2025 and ITA No. 2302/PUN/2025 is against the addition of ₹ 23,22,333/-

The order continues below.

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