INDRAJEET SURESH MAGAR,KOLHAPUR vs. INCOME TAX OFFICER, KOLHAPUR

Registry has informed that the present appeal is time barred by 175 days. Application for condonation of delay alongwith affidavit has been filed and main reason for delay is due to medical problem faced by assessee’s wife and that the delay is not intentional as the situation was beyond the assessee’s control. Ld. Departmental Representative (DR) objected. I however considering the reasons mentioned by the assessee, taking a justice oriented approach and placing reliance on 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) and in the case of Inder Singh Vs State of Madhya Pradesh judgement dated 21.03.2025 (2025) INSC 382) condone the delay of 175 days and admit the appeal for adjudication.

When the case called for, none appeared on behalf of the assessee. I note that five opportunities have been granted to the assessee from 13.05.2025 to 17.11.2025 which remained unattended. I therefore proceed to adjudicate the appeal with the assistance of Ld. DR.

Ld. DR submitted that due to non compliance before the first appellant authority assessee’s appeal has been dismissed.

I have heard Ld. DR and perused the record placed before me. The assessee is an individual and for A.Y. 2018-19 assessee neither filed regular return of income nor filed any response to notice u/s 148 of the Act. Ld. Assessing Officer (AO) made addition of Rs. 74,00,000/- in the best judgement assessment framed u/s 147 r.w.s. 144 of the Act. Against the impugned addition assessee preferred appeal before Ld. CIT(A). Also the Ld. AO initiated the penalty proceedings u/s 270A of the Act and vide order dated 26.09.2023 levied penalty of Rs. 46,05,646/- Against the levy of penalty u/s 270A of the Act, Assessee preferred appeal before Ld. CIT(A) but due to non compliance assessee failed to succeed.

I observe that in the appellate proceedings against the levy of penalty u/s 270A of the Act assessee has failed to respond to the notice of hearing and therefore Ld. CIT(A) has dismissed the appeal for non prosecution. However considering the grounds of appeal raised by the assessee and also observing that the quantum appeal is still pending before Ld. CIT(A) for adjudication I in the larger interest of justice deem it appropriate to restore the issues raised in the present appeal to the file of Ld. CIT(A) for necessary adjudication alongwith quantum appeal. Needless to mention that proper opportunity of hearing shall be given to the assessee. Assessee is also directed to update his latest e-mail address and mobile No. on the website and remain vigilant and not to take 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.