CHETAN ARVIND ALAI,NASHIK V. ITO, WARD-1(1), NASHIK, NASHIK

ITA 233/PUN/2025

AI Insights

The case involves an appeal by Chetan Arvind Alai against the order of the National Faceless Appeal Centre (NFAC), Delhi, which was passed under sections 250, 147, 263, and 144B of the Income-tax Act, 1961. The appeal was initially time-barred, but the Tribunal accepted the assessee's affidavit explaining the delay. The main issues in the appeal pertained to additions made for commission received and short term capital gains, which were not addressed by the ld.CIT(A) in the initial ruling. The Tribunal directed these issues to be reconsidered by the ld.CIT(A).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717512 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 28-01-2025
• 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: RAMNATH P MURKUNDE
• Assessee Lawyers: PRATHIK SANDBHOR
• Keywords: Set aside; Reasonable cause
• Section: 263

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS.ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.233/PUN/2025 Assessment Year : 2011-12 Chetan Arvind Alai 9 Shreeniwas, 100ft Canal Road, Govind Nagar, Nashik 422009, Maharashtra PAN: AJKPA3840R Vs. ITO, Ward 1(1), Nashik Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2011-12 is directed against the order dated 28.10.2024 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 29.03.2022 passed u/s.147 r.w.s. 263 r.w.s144B of the Act. 2. At the outset, we find that the appeal before the Tribunal is time barred by 28 days. Assessee has filed an affidavit explaining the reasons which led to delay in filing of the appeal. After hearing both the sides and considering the averments made in the affidavit, we are satisfied that assessee was prevented from filing the appeal within the stipulated time for ‘reasonable cause’. We therefore condone the delay of 28 days in Appellant by : Shri Prathik Sandbhor Respondent by : Shri Ramnath P Murkunde Date of hearing : 21.07.2025 Date of pronouncement : 14.08.2025 Printed from counselvise.com ITA No.233/PUN/2025 Chetan Arvind Alai 2 filing the appeal and admit the appeal for adjudication placing reliance on the 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). 3. Before us, Ld. Counsel for the assessee submitted that ld.CIT(A) has not dealt with ground No.2 and 3 raised relating to addition for commission received at 2,68,000/- and addition for short term capital gain at Rs.20,83,334/-. It is therefore prayed that direction may be given to the ld.CIT(A) to adjudicate the above two grounds and decide as per law. Ld. Departmental Representative raised no objection if the matter is restored to the file of ld.CIT(A) for adjudication of above two grounds. 4. We have heard the rival contentions and perused the record placed before us. We observe that the assessee is an individual and assessment for A.Y. 2011-12 framed on 29.03.2022 and against the returned income at Rs.11,23,800/- certain additions were made and income assessed at Rs.38,80,093/-. Aggrieved with the assessment order, assessee filed appeal before ld.CIT(A) and on the ITBA portal showing attachment to Form No.35 indicates that following three grounds of appeal were raised : “1. Indirect expenses incidental to the business were claimed in the Profit & Loss Account which mainly includes administrative expenses. All the expenses are disallowed by the respected A.O. 2. Commission received shown at the credit side of Profit and Loss Account has now been again added back to the returned income. 3. The property sold by the assessee wherein the assessee's share was only 1/6th, the respected officer had made an addition of Full value of consideration as a capital gain without considering acquisition value of the property.” Printed from counselvise.com ITA No.233/PUN/2025 Chetan Arvind Alai 3 5. However, in the Form No.35 under the column in which grounds of appeal are mentioned, due to lack of space only Ground No.1 relating to disallowance of expenses from Business and Profession at Rs.4,04,959/- was appearing. Ld.CIT(A) has dealt with this ground itself and remaining two grounds remained to be adjudicated. 6. Considering the facts and circumstances of the case and the prayer made by ld. Counsel for the assessee, we are of the considered opinion that above ground Nos. 2 and 3 raised by the assessee in Form No.3 relating to addition made for commission received at Rs.2,68,000/- and addition for short term capital gain at Rs.20,83,334/- are remitted to the file of ld.CIT(A) for necessary adjudication. Assessee is at liberty to adduce the requisite evidence/submissions to substantiate the case. 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 14th day of August, 2025. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 14th August, 2025. Satish Printed from counselvise.com ITA No.233/PUN/2025 Chetan Arvind Alai 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, “A” ब\u0014च, पुणे / DR, ITAT, “A” 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 "