DEVDAS RAJARAM SHINDE,PUNE V. ITO, WARD-9(4), PUNE, PUNE

ITA 277/PUN/2025

AI Insights

The case involves Devdas Rajaram Shinde, the appellant, who contested an order from the National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2012-13. The dispute originated from an assessment order that added Rs.21,86,500 as unexplained money under section 69A of the Income Tax Act, 1961. The appellant initially opted for the Vivad Se Vishwas Scheme but failed to pay the required taxes due to inadequate service from his tax consultant, compounded by the COVID-19 pandemic. The CIT(A) dismissed his appeal primarily because the taxes were not paid as per the scheme's requirements. The Tribunal found that the delay in filing the appeal was due to a reasonable cause, considering the circumstances of the pandemic and the confusion regarding the tax dispute settlement scheme.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669054 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Other Referred Cases: Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987) 2 SCC 107
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S. SADANANDA SINGH
• Assessee Lawyers: DEEPA KHARE
• Keywords: Condonation of delay; Set aside; Reasonable cause
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.277/PUN/2025 Assessment Year : 2012-13 Devdas Rajaram Shinde, Torna Sr.No.10-1, Sant Dnyaneshwar Nagar, Thergaon, Pune 411 003 Maharashtra PAN : BACPS4958Q Vs. Income Tax Officer, Ward-9(4), Pune Appellant Respondent आदेश / ORDER This appeal filed at the instance of assessee pertaining to the Assessment Year 2012-13 is directed against the order dated 21.06.2024 of National Faceless Appeal Centre, Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of the Assessment Order dated 30.12.2019 passed u/s.143(3) r.w.s.147 of the Act. 2. Registry has informed that there is delay of 153 days in filing the appeal before the Tribunal. Affidavit for condonation of delay has been filed stating as follows : “1. That my appeal with CIT (A) against order u/s 147 for the A.Y. 2012-2013 was disposed of on 30.12.2019. 2. I filed appeal before CIT(A) on 29.01.2020. My then Tax Consultant advised me to avail the benefit of Vivad Se Vishwas Scheme and accordingly I filed the application under Vivad Se Vishwas Scheme in 2021. The said period fell in COVID and there was a communication gap with the Tax Consultant. I was acting on the advice of tax consultant. The Assessee by : Smt. Deepa Khare Revenue by : Shri S. Sadananda Singh Date of hearing : 19.06.2025 Date of pronouncement : 23.06.2025 ITA No.277/PUN/2025 Devdas Rajaram Shinde 2 tax was not paid in Vivas Se Vishwas Scheme due to inadequate service from Tax Consultant. 3. I received notice of hearing u/s 250 dated 05.06.2024 when I came to know that my appeal is not yet closed. I replied to the notice on 17.06.2024 requesting for further time for engaging the new Counsel. The appeal was decided dismissing my appeal. 4. I engaged new Counsel and I was advised to file appeal before Income Tax appellate Tribunal. I filed appeal on 31.01.2025. 5. I am advised to file appeal and the delay has been caused due to the fact that I wanted to avail the Direct Tax Vivad Se Vishwas Scheme and prevailed under some confusion. I have filed appeal on 31.01.2025 with the delay of 180 days. There was no intention to delay the process of filing appeal within prescribed time and I was seeking alternate remedy of settlement of tax dispute.” 3. After hearing both the sides and considering the reasons giving rise to the delay and also placing reliance on the judgment of Hon’ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987) 2 SCC 107) I find that due to ‘reasonable cause’ assessee failed to file the appeal within the time limit stipulated under the Act. I therefore condone the delay of 153 days in filing the appeal and admit the appeal for adjudication. 4. At the outset, Ld. Counsel for the assessee submitted that ld.CIT(A) has dismissed the appeal mainly on the ground that assessee opted for Vivad Se Vishwas Scheme 2020 but did not pay the taxes. Ld.CIT(A) failed to consider that due to covid-19 pandemic assessee could not do the needful exercise as provided for successfully opting Vivad Se Vishwas Scheme 2020. She therefore prayed that issues on merit may please be restored to the file of ld.CIT(A) for necessary adjudication. Ld. Departmental Representative did not object to the above request made by ld. Counsel for the assessee. 5. I have heard the rival contentions and perused the record placed before me. Assessee is an individual and has been ITA No.277/PUN/2025 Devdas Rajaram Shinde 3 subjected to addition of Rs.21,86,500/- for unexplained money u/s.69A of the Act for the A.Y. 2012-13 by ld. AO in the assessment order framed u/s.143(3) r.w.s.147 of the Act. During the pendency of appeal before ld.CIT(A), assessee opted for Vivad Se Vishwas Scheme 2020 but failed to pay the taxes calculated by Pr.CIT in Form No.3. However, ld.CIT(A) has dismissed the assessee’s appeal solely on the ground of not paying the taxes as per Form No.3 and while dealing with merits of the case, assessee failed to avail the opportunities granted by ld.CIT(A). Under these given facts and circumstances and considering the prayer made by ld. Counsel for the assessee, I deem it proper to restore the issues raised on merit to the file of ld.CIT(A) for necessary adjudication. Assessee is directed to provide updated email id and contact detail to the department for receiving the notices from ITBA portal. Assessee is further directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(A) shall be free to proceed in accordance with law. Finding of ld.CIT(A) is set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 23rd day of June, 2025. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 23rd June, 2025. Satish ITA No.277/PUN/2025 Devdas Rajaram Shinde 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 "