ANITA GURUMUKH GIDWANI,SANGLI V. ACIT, CIRCLE, SANGLI

ITA 1162/PUN/2025

AI Insights

The case involves Anita Gurumukh Gidwani, the proprietor of Yogesh Sales Corporation, who appealed against the order of the National Faceless Appeal Centre/Commissioner of Income Tax (Appeals), Delhi. The appeal was initially delayed due to non-attendance of emails/notices by the assessee's accountant and tax consultant. The Tribunal, after condoning the delay, noted the assessee's repeated non-compliance in responding to notices during the appeal process. The primary contention was the lack of a proper opportunity of hearing, which the assessee argued was a violation of the principles of natural justice. The Tribunal, considering the circumstances, decided to set aside the impugned order and remand the case back to the CIT(A) for a detailed examination on merits, ensuring the assessee is given a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784812 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 02-05-2025
• Other Referred Cases: Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors., Inder Singh Vs. State of Madhya Pradesh
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UODOL RAJ SINGH
• Keywords: Condonation of delay; Set aside; Reasonable cause; Principle of natural justice

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER & SHRI VIJAY BHAMORE, JUDICIAL MEMBER I.T.A.No.1162/PUN/2025 (Assessment Year 2017-2018) Anita Gurumukh Gidwani, Prop. Yogesh Sales Corporation, 282, Market yard, Sangli, Maharashtra. PAN : AEGPG 6649 M vs. ACIT, Circle, Sangli (Appellant) (Respondent) For Assessee : None For Revenue : Shri Uodol Raj Singh, DR Date of Hearing : 12.11.2025 Date of Pronouncement : .11.2025 ORDER PER : MANISH BORAD, AM This appeal at the instance of the assessee is directed against the order of National Faceless Appeal Centre (NFAC)/ Commissioner of Income Tax (Appeals), Delhi [“CIT(A)”], dated 06/11/2023 passed under section 250 of the Income Tax Act, 1961 (“Act”), which is arising out of assessment order u/s.144 of the Act, dated 22/12/2019 for the Assessment Year (AY) 2017-18. 2. The Registry has informed that there is a delay in filing the appeal, as the date of the impugned order is 06/11/2023 Printed from counselvise.com 2 ITA.No.1162/PUN./2025 (Anita Gurumukh Gidwani) and the appeal has been filed on 25/04/2025. An application for condonation of delay along with affidavit stands filed and one of the reasons for delay is due to non-attendance of the emails/notices by the Accountant and Tax Consultant. On perusing the averments made in the affidavit, we are satisfied with the reasonable cause which prevented the appellant from filing the appeal within the stipulated time. We, therefore, 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 in filing of the instant appeal before this Tribunal and admit the appeal for adjudcation. 3. When the case called for, none appeared on behalf of the assessee. In the past also, the assessee failed to appear on the date fixed for hearing on 02/09/2025. We, therefore, proceed to adjudicate the appeal with the assistance of Ld. Departmental Representative (DR) and the documents available on record. 4. Perusal of the impugned order indicates that the assessee had not responded to the notices issued by the Ld.CIT(A) on five occasions. Ld. DR raised no serious objections, if the issues are restored to the file of Ld.CIT(A) for one more round adjudication of the issues raised in the instant appeal. Printed from counselvise.com 3 ITA.No.1162/PUN./2025 (Anita Gurumukh Gidwani) 5. We have heard ld.DR and perused the records placed before us. We observe that the assessee is an individual and declared income of Rs. 42,76,830/- in the e-return for the A.Y. 2017-18 furnished on 31/03/2018. The case of the assessee as selected for complete scrutiny under CASS. The assessee in spite of being served with valid statutory notices, failed to respond, as a result of which, the AO passed the best judgment assessment making the additions under the head „income from other sources‟ and assessed income at Rs. 2,52,13,690/-. Being aggrieved with the said additions made by the AO, the assessee approached Ld.CIT(A) by filing appeal on 23/01/2020. The first notice of hearing was issued on 15/01/2021 asking the assessee to make compliance on 22/01/2022 and this date falls during Covid-19 restriction period. However, assessee further failed to respond on four notices of hearing fixed on 20/07/2023, 20/09/2023, 29/09/2023, 18/10/2023. The Ld.CIT(A) proceeded to adjudicate the appeal and accordingly confirmed the action of the AO, however, Ld.CIT(A) has not dealt with merits of the case in detail. The prayer made by the assessee in ground No.1 that is proper opportunity of hearing not provided which is in violation of principles of natural justice and requested to restore the issues back to the file of the lower authorities. 6. Considering the facts and circumstances of the case and also observing that the assessee has failed to respond before Printed from counselvise.com 4 ITA.No.1162/PUN./2025 (Anita Gurumukh Gidwani) Ld.CIT(A) but such non-compliance does not seem to be intentional and certain reasons would have prevailed due to which assessee failed to respond. We, therefore, taking a justice oriented approach and in the larger interest of justice, deem it appropriate to afford one more opportunity to the assessee and remit back all the issues in the instant appeal to the file of the Ld.CIT(A) for necessary adjudication. Needless to mention that ld.CIT(A) shall afford reasonable opportunity of hearing to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes. 7. In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 14.11.2025. Sd/- Sd/- [VINAY BHAMORE] [MANISH BORAD] JUDICIAL MEMBER ACCOUNTANT MEMBER Pune, Dated 14th November, 2025 vr/- Printed from counselvise.com 5 ITA.No.1162/PUN./2025 (Anita Gurumukh Gidwani) Copy to 1. The appellant 2. The respondent 3. The CIT(A), Pune concerned. 4. D.R. ITAT, “A” Bench, Pune. 5. Guard File. By Order //True Copy // Assistant Registrar, ITAT, Pune. Printed from counselvise.com "