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Facts
The assessee filed an appeal against the CIT(A)/NFAC order for Assessment Year 2014-15, challenging the condonation of delay in filing the appeal and the CIT(A)'s decision without considering the assessee's submissions or the merits. The facts and issues were asserted to be identical to the assessee's cases for AYs 2015-16 and 2016-17, where the Tribunal had previously remitted the matters to the Assessing Officer (AO) for de-novo assessment.
Held
The Tribunal set aside the CIT(A) order for AY 2014-15 and remitted the matter back to the file of the AO for a de-novo assessment, to be decided afresh on facts and law after affording a reasonable opportunity of being heard to the assessee. The grounds of appeal were allowed for statistical purposes.
Key Issues
Whether the CIT(A) erred in not condoning the delay in filing the appeal and in passing an order without considering the assessee's submissions and merits; and whether the matter should be remitted to the AO for a de-novo assessment.
Sections Cited
148, 142(1)
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Income Tax Appellate Tribunal, “A” BENCH, PUNE
Before: SHRI R.K. PANDA & MS. ASTHA CHANDRA
आदेश / ORDER
PER ASTHA CHANDRA, JM :
The appeal filed by the assessee is directed against the order dated 20.06.2025 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)/NFAC”] pertaining to Assessment Year (“AY”) 2014-15.
The assessee has raised the following grounds of appeal :-
1. On the facts and in the prevailing circumstances of the case and in Law, the Ld. CIT(A)-NFAC erred in not condoning the delay inspite of the genuine reason of the assessee for delay in filing the appeal. Hence, the impugned order may please be set aside.
2. On the facts and in the prevailing circumstances of the case and in Law, the Ld. CIT(A)-NFAC erred in passing the impugned order without considering the submission of the assessee and without discussing the merits of the case. Hence, the impugned order may please be set aside.
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.”
At the outset, the Ld. Counsel for the assessee submitted that the facts and the issues involved in the present appeal for AY 2014-15 are identical to the facts and issues raised in assessee’s own case for AYs 2015-16 & 2016-17.
The Co-ordinate Bench of the Pune Tribunal has set aside the appeals of the assessee for both the AYs 2015-16 and 2016-17 to the file of the Ld. AO for de- novo assessment. He, therefore, urged that the present appeal for AY 2014-15 may also be restored back to the file of the Ld. AO for adjudication afresh after allowing reasonable opportunity of being heard to the assessee.
We have heard the Ld. Representatives of the parties and perused the material available on record. Both the Ld. AR and the Ld. DR have unanimously stated before us that the facts and the issues involved in the present appeal for AY 2014-15 are similar to that of the AYs 2015-16 and 2016-17 in assessee’s own case. We find that the Co-ordinate Bench of the Pune Tribunal vide its order dated 03.12.2025 in and 1792/PUN/2025 for AYs 2015-16 and 2016-17 has remitted the issues to the file of the Ld. Jurisdictional AO for de-novo assessment in accordance with law after affording reasonable opportunity of being heard to the assessee. The relevant observations and findings of the Tribunal is reproduced below : “4. We have heard Ld. DR and perused the records placed before us. We observe that assessee is a cooperative society, has not filed return of income for A.Ys. 2015-16 & 2016-17. Based on the information received from the Department for the financial transactions entered into by the assessee, Ld.AO initiated re- assessment proceedings after validly serving statutory notices. Assessee failed to make compliance to any of the statutory notices issued u/s. 148 and 142(1) of the Act. Ld.AO passed the best judgment assessments and assessed the income at Rs. 1,74,71,990/- and Rs. 4,62,65,921/- for A.Ys. 2015-16 & 2016-17 respectively.
We further observe that the appeals against the orders of Ld.AO have been filed before the Ld.CIT(A) with delay of 215 days and reasons for delay are mentioned by the assessee in the applications filed before the Ld.CIT(A) along with the reasons mentioned in Form No.35 and one of the main reasons is due to untimely death of CA Sagar Sable on 03/05/2021 due to Covid-19 pandemic who was looking after the taxation work of the assessee. We find that reasonable cause which prevented the assessee from filing the appeals before the Ld.CIT(A) within the prescribed time limit and delay is not intentional and therefore adopting a 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), we hereby condone the delay of 215 days in filing of the appeals before Ld.CIT(A).
6. So far as merits of the cases are concerned, ideally the matters deserve to be restored to the file of Ld.CIT(A) as the issues on merits have not dealt with by the Ld.CIT(A).
However, on the request of learned counsel for the assessee and there being no strong objection on the Ld. DR’s side and also taking note that assessee has filed a detailed paper book running into 78 pages which also includes copy of cash book providing the details of cash received from members of the society which has been deposited in the bank account and there are other information to explain the source of alleged cash deposits, we deem it appropriate to remit back the issues raised in the instant appeals to the file of Ld. Jurisdictional Assessing
Officer (JAO) for denovo assessment. Needless to mention that Ld. JAO shall afford a reasonable opportunity of being heard to the assessee and then decide the issues in accordance with law. The assessee is also directed to remain vigilant and not to take unnecessary adjournments unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.
8. In the result, both the appeals filed by the Assessee are allowed for statistical purposes.”
5. In view of the decision (supra) of the Co-ordinate Bench of the Pune Tribunal, we deem it fit to set aside the order of the Ld. CIT(A) and remit the matter back to the file of the Ld. AO to decide the impugned issues on merits afresh as per fact and law after affording reasonable opportunity of being heard to the assessee. The assessee is also hereby directed to make its submissions, if any, on the appointed date of hearing without seeking unnecessary adjournment. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 27th January, 2026.