ATUL NARYAN BHOIR,BHIWANDI ,DIST THANE V. ITO 1(1) KALYAN , KALYAN

ITA 1333/MUM/2025

AI Insights

The case involves Atul Naryan Bhoir, the appellant, who appealed against the order of the CIT(A) dated 18.02.2025, which dismissed his appeal due to a 90-day delay in filing. The delay was attributed to the COVID-19 pandemic and the specific circumstances under which the assessee received the assessment order. The Income Tax Officer (ITO) had made several additions to the assessee's income, which were contested. The Tribunal considered the unprecedented circumstances of the pandemic and the Supreme Court's directives to condone delays in legal proceedings during this period. Consequently, the Tribunal decided to restore the case to the CIT(A) for a fresh examination of the merits of the case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126311 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Other Referred Cases: Suo-Moto Writ Petition No. 3 of 2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIJAY KR. G. SUBRAMANYAM
• Assessee Lawyers: ADIT POPAT
• Keywords: Opportunity of being heard; Principle of natural justice; Grounds of appeal; Principal; Chapter VIA; Dismissed; National Faceless Appeal; Commissioner; Partners; Transactions; Restored; Deleted; Hon'ble Apex Court; Order under section 254; ADIT
• Section: 147; 250

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH MUMBAI BEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 1333/MUM/2025(AY: 2015–16) (Physical hearing) Atul Naryan Bhoir House No. 1662, Sarswati Compound, Near Apsara Cinema, Near Ganesh Society, Kalyan Road, Bhiwandi-421302. Vs. ITO 1(1) 1st Floor, Mohan Palaza, Near Khadak Pada, Kalyan-421301. PAN/GIR No. AATPB1606Q (Appellant) .. (Respondent) Assessee by Shri. Adit Popat CA Revenue by Shri. Vijay Kr. G. Subramanyam, Sr. DR Date of institution of appeal 26.02.2025 Date of Hearing 23/04/2025 Date of Pronouncement 23/04/2025 Order Under Section 254(1) of Income Tax Act PER PAWAN SINGH ,JUDICIAL MEMBER; 1. This appeal by assesses is preferred against the order dated 18.02.2025 passed in Appeal no. NFAC/2014-15/10066862 by the Ld. Commissioner of Income– tax(Appeals)/ National Faceless Appeal Centre (NFAC) [hereinafter referred to as the “CIT(A)”] under section 250 of the Income-Tax Act, 1961 [hereinafter referred to as \"Act\"] for the Assessment year [A.Y.] 2015-16. The assessee has taken the following grounds: “ 1) On the fact in the circumstance of the case and the in law, the learned CIT (A) not allow Appeal due to Filing of Appeal delay by 90 days. 2) On the fact the Ld. CIT (A) National Faceless Appeal Central passing the order without providing proper opportunity of hearing to the appellant. 3) The Ld. Assessing Officer (AO) not send signal Notice or Assessment Order Hard Copy by Post or Physical, All Notices and Order send though the mail, which is belong to Partnership Firm ITA no. 1333/MUM/2025 Atul Naryan Bhoir 2 4) The Appellant not having own email id for commination, which is given is belong to partnership firm, and there is dispute in partnership firm. 5) The Id. Assessing Office (AO) erred in making addition of Rs 4,00,000/- on made Cash Deposit In Saving Account. 6) The Id. Assessing Office (AO) erred in making addition of Rs 29,235/- on made from shares transactions of Rs. 29,235/- in NSE. 7) The Id. Assessing Office (AO) erred in making addition of Rs 1,73,144/-disallow of Chapter VIA. on 8) The impugned order is arbitrary in violation of the principal of natural justice because the learned AO has not provide the reasonable opportunity of being heard 9) The appellant therefore prays that the reasseement order passed the learned assessing officer may please be annulled and addition made may pleases be deleted 10) The appellant craves to add, modify, alter or amend any or all the above ground of appeal” 2. The rival submissions of both the parties have been heard and record perused. The learned authorized representative (Ld. AR) of the assessee submits that assessment was completed on 20.09.2021 under section 147 r.w.s 144B. The assessment was completed during COVID 19 pandemic. Aggrieved by the additions in the assessment order, the assessee filed an appeal before Ld. CIT(A) on 18.01.2022. Though, the assessee was required to file appeal within 30 days from receipt of assessment order, however it was filed after almost 120 days. Thus, there was delay of 90 days in filing appeal. Delay was no intentional or deliberate in filing appeal before Ld. CIT(A). Due to unforeseen circumstances, the Hon'ble Supreme Court in Suo-Moto Writ Petition No. 3 of 2020 directed to condone the delay in taking recourse of before various various authorities from time to time and ultimately it was condoned upto 28.02.2022 and 90 days grace period was further allowed to file appeal before various judicial/quasi-judicial authorities. Thus, the case of assessee falls within grace ITA no. 1333/MUM/2025 Atul Naryan Bhoir 3 period allowed by Hon'ble Apex court. The Ld. CIT(A) dismissed the appeal of the assessee by taking in view that there is delay of 90 days in filing appeal before him. In fact assessment order was not received by assessee and the assessee came to know about passing of assessment order when show cause notice of penalty was served on the assessee and the assessee collected physical copy of assessment order only on 14.01.2022. Such fact was mentioned in Form- 35. The Ld. AR of the assessee submit that as there is no adjudication of grounds of appeal, therefore delay in filing the appeal before Ld. CIT(A) may be condoned as per order of Hon'ble Apex court in Suo Moto Writ Petition (supra) and matter may be restored back to the file of Ld. CIT(A) for adjudication of various grounds of appeal on merit. 3. On the other hand, the Ld. DR for the revenue submits that no proof that of assessment order received belatedly is filed by assessee. In alternative submission, the Ld. DR for the revenue submit that in case delay is condoned, matter may be restored to the file of CIT(A) for adjudication on merit. 4. I have considered the contention of both the parties and have gone through the orders of lower authorities carefully. I find that assessment order was passed on 20.09.2021. September 2021 was a period of severe COVID-19 pandemic. As per the stand of assessee before Ld. CIT(A), the assessment order was received only on 14.01.2022, and first appeal before Ld. CIT(A) was instituted on 18.01.2024. Thus, from date of receipt of assessment order, the appeal was filed within statutory period of 30 days for filing appeal before Ld. CIT(A). Even otherwise, the delay in filing appeal during the COVID-19 pandemic period was directed to be condoned by Hon'ble Apex Court in Suo-Moto Writ Petition (supra). ITA no. 1333/MUM/2025 Atul Naryan Bhoir 4 Therefore, respectfully following the same, delay of any in filing appeal before Ld. CIT(A) is condoned. Considering the fact that Ld. CIT(A) has not adjudicated various ground of appeal on merit. Therefore, matter is restored back to the file of CIT(A) to adjudicate all the grounds of appeal afresh. Needless to direct the CIT(A) shall allow the fair and reasonable opportunity to the assessee for passing the appeal. The assessee is also directed to make timely compliance before. In the result, ground of appeal raised by the assessee is allowed for statistical purpose. 5. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in open court on 23.04.2025. Sd/- (PAWAN SINGH) JUDICIAL MEMBER Mumbai; Dated 23 /04/2025 Anandi Nambi, Steno Copy of the Order forwarded to: BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. "