ASHISH BHAGWAN BALPANDE,NAGPUR V. ITO WARD 4(4), NAGPUR

ITA 567/NAG/2025

AI Insights

The case involves Ashish Bhagwan Balpande, the appellant, who filed an appeal against the order of the CIT(A) dated 13/02/2024, which arose from an assessment order passed by the Income Tax Officer (ITO) on 29.12.2017 for the Assessment Year 2015-16. The ITO had made an addition of unexplained investment under section 69 of the Income Tax Act, 1961, amounting to 89,45,000, after allowing a current business loss and assessing the income at 6,92,857. The CIT(A) had dismissed the initial appeal due to non-compliance by the assessee. The ITAT, considering the assessee's health issues and the COVID-19 pandemic, decided to condone the delay and remand the case back to the CIT(A) for a fresh hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 836052 (ITAT-NAGPUR)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 16-09-2025
• 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: SURJIT KUMAR SAHA
• Assessee Lawyers: DILIP LOHIYA
• Keywords: Condonation of delay; Opportunity of being heard; Reasonable cause; Unexplained investment
• Section: 143(3); 69

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH : NAGPUR (through virtual) BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A.No.567/NAG/2025 (Assessment Year : 2015-2016) Ashish Bhagwan Balpande, Plot No.5, Saikripa Society, Balpande Layout, Narendra Nagar, Vivekanand Nagar S.O., Nagpur (Urban), Nagpur PAN : ALBPB 5834 F vs. ITO, Ward-4(4), Nagpur (Appellant) (Respondent) For Assessee : Shri Dilip Lohiya, CA For Revenue : Shri Surjit Kumar Saha, Sr.DR Date of Hearing : 02.02.2026 Date of Pronouncement : 10.02.2026 ORDER This appeal at the instance of the assessee is directed against the order of Ld. ADDL/JCIT (Appeals)-9, Delhi [“CIT(A)”], dated 13/02/2024 passed u/s. 250 of the Income Tax Act, 1961 (for short, 'the Act') which is arising out of assessment order dated 29.12.2017 passed u/s. 143(3) of the Act by the ITO, Ward-4(4), Nagpur for the Assessment Year 2015-16 (A.Y.) 2. Registry has informed that there is a delay of 504 days in filing the instant appeal. Application for condonation of delay along with affidavit has been filed and placed on record. Ld. Departmental Representative (DR) opposed for condonation of Printed from counselvise.com 2 ITA.No.567/NAG/2025 (Ashish Bhagwan Balpande) delay. I have gone through the contents of the affidavit and the reasons stated for delay and find that the same are reasonable cause and the assessee had bonafide reason giving rise to this delay and also find that the delay is not intentional and the assessee has not gained by the delay in filing the appeal. 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), I hereby condone the delay of 504 days in filing of the instant appeal before this Tribunal and admit the appeal for adjudication. 3. At the outset, learned counsel for the assessee submitted that due to non-compliance before the Ld.CIT(A), appeal of the assessee has been dismissed and, therefore prayed for affording one more opportunity to go before the Ld.CIT(A) for necessary adjudication of all the issues raised in the instant appeal. 4. On the other hand, Ld. DR supported the order of Ld.CIT(A). 5. I have heard rival contentions and perused the records placed before me. I observe that assessee is an individual and NIL income declared in the return of income for A.Y. 2015-16 Printed from counselvise.com 3 ITA.No.567/NAG/2025 (Ashish Bhagwan Balpande) on 31.10.2015 along with claiming current year loss of ₹82,52,143/-. Ld.AO concluded the proceedings u/s. 143(3) of the Act after making addition of unexplained investment u/s. 69 of the Act at ₹ 89,45,000/- and after allowing the current business loss, assessed the income at ₹ 6,92,857/-. 6. Aggrieved with the action of the Ld.AO, assessee preferred appeal before the Ld.CIT(A), but on the dates of hearing fixed on 19.06.2019, 11.01.2021, 31.05.2022, 11.08.2022 & 09.02.2024, assessee failed to respond. The assessee in his affidavit filed in support of condonation of delay has stated that assessee is suffering from critical medical condition. Further, I also note that some of the dates of hearing falls during Covid-19 Pandemic period. Taking into account all these reasons and also in the larger interest of justice, I deem it appropriate to afford one more opportunity to the assessee and therefore restore all the issues raised in the instant appeal to the file of Ld.CIT(A) for afresh adjudication. Needless to mention that Ld.CIT(A) shall afford a reasonable opportunity of being heard to the assessee and then decide the issues in accordance with law as contemplated u/s. 250(6) of the Act. The assessee is also directed to remain vigilant and not to take unnecessary adjournments unless required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. Printed from counselvise.com 4 ITA.No.567/NAG/2025 (Ashish Bhagwan Balpande) 7. In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 10.02.2026 Sd/- Sd/- [MANISH BORAD] ACCOUNTANT MEMBER Dated : 10th February, 2026 vr/- Copy to 1. The appellant 2. The respondent 3. The Pr.CIT, Nagpur concerned. 4. D.R. ITAT, SMC Bench, Nagpur. 5. Guard File. By Order //True Copy // Senior Private Secretary ITAT, Nagpur Printed from counselvise.com "