BHAGAVAN DEVARAM PATIL,JALGAON V. ITO, WARD-2(1), JALGAON, JALGAON

ITA 1447/PUN/2025

AI Insights

The case involves Bhagavan Devaram Patil, an individual engaged in the trade of fresh fruit bananas, who appealed against the order of the National Faceless Appeal Centre (NFAC) Delhi, which was passed under section 250 of the Income-tax Act, 1961. The appeal was initially time-barred by 577 days due to the assessee's unawareness of the e-portal and compliance aspects, compounded by the failure of his tax consultant to inform him about the hearing notices and orders. The ITAT found reasonable cause for the delay and admitted the appeal. The primary issue in the appeal was the addition of Rs.10,06,000 as unexplained cash deposit under section 144 of the Act, to which the assessee did not respond at any stage of the assessment or appellate proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 713334 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Other Referred Cases: Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors., Inder Singh Vs. State of Madhya Pradesh, PCIT (C) vs. Premkumar Arjundas Luthra (HUF)
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEEPAK KUMAR KEDIA
• Assessee Lawyers: PRAMOD S SHINGTE
• Keywords: Condonation of delay; Set aside; Opportunity of being heard; Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1447/PUN/2025 Assessment Year : 2017-18 Bhagavan Devaram Patil Vivare Kh Vivare, Post- Vivare, Tal-Raver Dist- Jalgaon 425508, Maharashtra PAN: AQPPC7821C Vs. Income Tax Officer, Ward 2(1), Jalgaon Appellant Respondent आदेश / ORDER The captioned appeal at the instance of assessee pertaining to A.Y. 2017-18 is directed against the order dated 11.08.2023 of National Faceless Appeal Centre (NFAC) Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Assessment Order dated 17.12.2019 passed u/s.144 of the Act. 2. Registry has informed that the instant appeal is time barred by limitation by 577 days. Application for condonation of delay has been filed by the assessee stating as follows : “I am an agricultural fresh fruit banana trader and broker and was not acquainted with income tax e-portal and also was not aware with the compliances aspect and my tax consultant to whom the work of appeal was given, failed to intimate me about the hearing notices and orders passed u/s 250. The email address was also not belonging to me and hence I did come to know about the exparte Order of the Hon'ble Commissioner of Income Tax. The Hon'ble CIT Appeal Order was not served on me by post hence unawareness. Appellant by : Shri Pramod S Shingte Respondent by : Shri Deepak Kumar Kedia Date of hearing : 10.07.2025 Date of pronouncement : 31.07.2025 Printed from counselvise.com ITA No.1447/PUN/2025 Bhagavan Devaram Patil 2 This resulted a delay of 598 days in filling the appeal before ITAT. I pray before this Hon'ble bench to condone the delay in filling the appeal and to admit the appeal.” 3. After hearing both the sides and going through the averments made in the condonation application by the assessee, I find that due to ‘reasonable cause’ assessee failed to file the appeal within the stipulated time limit. Having regard to the facts of the instant case, I condone the delay of 577 days in filing the appeal and admit the appeal for adjudication in light of judgments of Hon’ble Supreme Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382). 4. At the outset, Ld. Counsel for the assessee requested for remitting the issues to the file of lower authorities as both the assessment order as well as order of First Appellate Authority are exparte. 5. On the other hand, ld. Departmental Representative supported the order of ld.CIT(A). 6. I have heard the rival contentions and perused the record placed before me. Assessee is an individual and has been assessed u/s.144 of the Act for A.Y. 2017-18 and addition for unexplained cash deposit at Rs.10,06,000/- has been made. Assessee is a non-filer and even did not file the return in compliance to notice u/s.142(1) of the Act. Assessee has notn appeared before the Assessing Officer as well as the First Appellate Authority. Ld.CIT(A) dismissed the appeal for non- prosecution. Under these given facts and circumstances and Printed from counselvise.com ITA No.1447/PUN/2025 Bhagavan Devaram Patil 3 there being no details available on record which could prima-facie indicate that assessee has sufficient details to explain the source of cash deposit, I in the larger interest of justice and being fair to both the parties remit all the issues raised in the instant appeal to the file of ld.CIT(A) for denovo adjudication. Needless to mention that ld.CIT(A) in the course of set-aside proceedings shall afford a reasonable opportunity of being heard to the assessee. Ld.CIT(A) may call for remand report from the Jurisdictional Assessing Officer, if necessary, and after considering the submissions/evidences filed by the assessee shall pass a speaking order in light of judgment of Hon’ble Bombay High Court in the case of PCIT (C) vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bombay). Assessee is directed to update latest email id and contact detail on ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is set aside and the 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 on this 31st day of July, 2025. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 31st July, 2025. Satish Printed from counselvise.com ITA No.1447/PUN/2025 Bhagavan Devaram Patil 4 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. Printed from counselvise.com "