CHHABABAI MARUTI GADUTE,PUNE V. ITO WARD 12(3), PUNE

ITA 1975/PUN/2024

AI Insights

The case involves Chhababai Maruti Gadute, the appellant, who faced an assessment under sections 143(3) r.w.s. 147 and 144 r.w.s. 263 of the Income Tax Act, concerning unexplained cash deposits amounting to Rs.70,00,500 in her bank account during the assessment year 2014-15. Initially, the Assessing Officer accepted the Nil income return filed by the assessee, but upon review, the Pr.CIT found the assessment to be inadequate and set it aside for a re-assessment, leading to an addition of the said amount as unexplained money under section 68. The CIT(A)/NFAC dismissed the appeal due to a delay of 24 days in filing, which was contested by the assessee on grounds of the delay being minimal and the appeal not being decided on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474203 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMNATH P. MURKUNDE
• Assessee Lawyers: SUHAS P. BORA
• Section: 148; 144; 143(3); 263; 68; 69

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1975/PUN/2024 िनधाᭅरण वषᭅ / Assessment Year : 2014-15 Chhababai Maruti Gadute, Gadute Wasti Bakori Kesnand, Haveli, Pune- 412207. PAN : BOZPG9012E Vs. National e-Assessment Centre, Delhi. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 07.08.2024 passed by Ld. CIT(A)/NFAC for the assessment year 2014-15. 2. Facts of the case, in brief, are that the assessee is an individual and had not filed original return of income for the period under consideration. The Department had information that the assessee had deposited cash of Rs.70,00,500/- on 25.03.2014 in Assessee by : Shri Suhas P. Bora Revenue by : Shri Ramnath P. Murkunde Date of hearing : 10.02.2025 Date of pronouncement : 27.02.2025 ITA No.1975/PUN/2024 2 her savings bank account maintained with Maharashtra Gramin Bank, Wagholi Branch, Pune. Accordingly, notice u/s 148 was issued and in response to that the assessee furnished her return of income declaring Nil income which was accepted by the Assessing Officer and the assessment was completed u/s 143(3) r.w.s. 147 of the IT Act. Subsequently, Ld. Pr.CIT observed that the Assessing Officer failed to make proper enquiry and resultantly the addition of Rs.70,00,500/- on account of above-said cash deposits as unexplained money u/s 69 of the IT Act was not made. Accordingly, Ld. Pr.CIT by invoking the provisions of section 263 of the IT Act set-aside the assessment order to re-frame the assessment as per fact and law after considering the submissions of the assessee. The Assessing Officer completed the assessment u/s 144 r.w.s. 263 of the IT Act wherein addition of Rs.70,00,500/- was made u/s 68 of the IT Act as unexplained money. The assessment u/s 144 r.w.s. 263 of the IT Act was completed ex-parte since the assessee did not participated in the assessment proceedings. ITA No.1975/PUN/2024 3 3. Since the first appeal was filed belatedly i.e. with the delay of 24 days, Ld. CIT(A)/NFAC dismissed the same without condoning the delay of 24 days. It is this order against which the assessee is in appeal before this Tribunal. 4. Ld. AR appearing from the side of the assessee submitted before us that Ld. CIT(A) committed grave error in not condoning the delay of only 24 days in filing appeal before him. It was further submitted by Ld. AR that the appeal was not decided on merits by Ld. CIT(A)/NFAC. Accordingly, it was prayed before the Bench to set-aside the order passed by Ld. CIT(A)/NFAC & further requested to direct him to condone the delay of 24 days & decide the appeal on merits of the case after hearing the assessee, so that the assessee can furnish documents/evidences/explanation in support of grounds of appeal. 5. Ld. DR appearing from the side of the Revenue relied on the order passed by Ld. CIT(A)/NFAC and requested to confirm the same. 6. We have heard Ld. Counsels from both the sides and perused the material available on record. We find that Ld. CIT(A)/NFAC ITA No.1975/PUN/2024 4 has dismissed the appeal without condoning the delay of only 24 days as well as without deciding the merits of the case. In this regard, an affidavit explaining the reasons of delay of 24 days in filing of appeal before Ld. CIT(A)/NFAC has been furnished before us. In this regard, we find that Hon’ble Apex Court has already extended the limitation upto 30-05-2022 due to covid pandemic, and therefore, Ld. CIT(A)/NFAC should have had condoned the delay & decide the appeal on merits of the case. Considering the totality of the facts of the case & in the interest of justice & without going into merits of the case we deem it appropriate to set-aside the order passed by Ld. CIT(A)/NFAC with a direction to condone the delay of 24 days and decide the appeal afresh as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT(A)/NFAC in this regard and produce supporting documents/evidences/ explanations in support of grounds of appeal without taking any adjournment under any pretext, otherwise, Ld. CIT(A)/NFAC shall ITA No.1975/PUN/2024 5 be at liberty to pass appropriate order as per law. Thus, the grounds of appeal filed by the assessee are partly allowed. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 27th day of February, 2025. Sd/- Sd/- (R. K. PANDA) (VINAY BHAMORE) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 27th February, 2025. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "