ANWAR AKBAR KHATIK,DHULE V. THE ITO, WARD-2, DHULE, DHULE

ITA 2559/PUN/2024

AI Insights

The case involves Anwar Akbar Khatik, the appellant, contesting an ex parte assessment order passed under section 144 of the Income-tax Act, 1961, for the assessment year 2017-18. The appeal was initially delayed by 282 days due to the appellant's lack of familiarity with online filing and communication, attributed to his residence in a remote village and limited education. The Tribunal, considering the circumstances and precedents set by the Supreme Court, condoned the delay and admitted the appeal for adjudication. The Tribunal noted that the orders were passed during the COVID-19 pandemic, which affected normal proceedings, and thus decided to remit the matter back to the CIT(A) for a detailed examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314589 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Other Referred Cases: Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987) 2 SCC 107
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHISHEK MESHR AM
• Keywords: Condonation of delay; Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2559/PUN/2024 Assessment Year : 2017-18 Anwar Akbar Khatik, Khandbara Navapur, Nandurbar - 425416 Maharashtra PAN : CYSPK8516R Vs. ITO, Ward-2, Dhule Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee relating to A.Y. 2017-18 is directed against the order dated 19.12.2023 framed by Addl/JCIT(A)-12, Delhi u/s.250 of the Income-tax Act, 1961 (in short ‘the Act’) arising out of Assessment Order dated 10.12.2019 passed u/s.144 of the Act. 2. None appeared on behalf of the assessee despite due service of notice of hearing. We therefore proceed to dispose of the appeal with the able assistance from the ld. Departmental Representative. 3. Registry has informed that there is delay of 282 days in filing the appeal before this Tribunal. Application for condonation of delay has been filed by the assessee stating Appellant by : None Respondent by : Shri Abhishek Meshram Date of hearing : 11.02.2025 Date of pronouncement : 05.05.2025 ITA No.2559/PUN/2024 Anwar Akbar Khatik 2 that assessee is not well educated and reside in a remote village Khandubara and not conversant with the income-tax portal and e-mails. Therefore, a prayer is made to condone the delay in filing the appeal. 4. Considering that the assessee is residing in rural area and not well versed with the new changes of online filing and notices being received through emails and also considering the ration laid down by the Hon’ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987) 2 SCC 107) we condone the delay of 282 days in filing of this appeal and admit it for adjudication. 5. We have heard the ld. Departmental Representative and perused the record with the assistance of ld DR and notice that in the instant case the impugned order as well as the assessment order is passed exparte. Notices issued by the ld.CIT(A) were falling during the covid-19 pandemic period prevailed across the country and the only effective date of hearing was granted on 08.12.2023. We therefore in the larger interest of justice being fair to both the parties remit the issue raised on merits regarding the addition made by the ld. AO to the file of ld.CIT(A) for necessary adjudication. Ld.CIT(A) may call for remand report if found necessary and after obtaining the comments from the Ld. Jurisdictional Assessing Officer pass a speaking order as contemplated u/s.250(6) of the Act. Assessee is directed to provide latest email id and contact detail to the department for receiving the notices from ITBA portal. Assessee is further directed to remain vigilant and not to take adjournment unless otherwise required for reasonable ITA No.2559/PUN/2024 Anwar Akbar Khatik 3 cause, failing which the ld.CIT(A) shall be free to proceed in accordance with law. Findings of ld.CIT(A) is set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 05th day of May, 2025. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 05th May, 2025. Satish आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब\u0014च, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "