DILIP JANUSING PAWAR,YAVATMAL V. INCOME TAX OFFICER, WARD-1, YAVATMAL

ITA 403/NAG/2024

AI Insights

The case involves appeals by the assessee, Dilip Janusing Pawar, against the orders of the Commissioner of Income Tax (Appeals) for the assessment years 2015-16 and 2016-17, which were dismissed due to delays in filing. The Tribunal considered the procedural fairness and the principles of natural justice, deciding to set aside the CIT(A)'s orders and restore the appeals for a fresh examination on merits. The Tribunal emphasized the need for the assessee to substantiate the reasons for the delay in filing the appeals.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 24310 (ITAT-NAGPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANDIPKUMAR SALUNKE
• Assessee Lawyers: ROHIT TAPADIYA
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.403 & 406/Nag./2024 (Assessment Year : 2015–16 & 2016–17) Dilip Janusing Pawar Shivaji Chowk Near Krushi Utpanna Samit P.O. Digras 445 203 PAN – AQWPP0031E ……………. Appellant v/s Income Tax Officer Ward–1, Yavatmal ……………. Respondent Assessee by : Shri Rohit Tapadiya Revenue by : Shri Sandipkumar Salunke Date of Hearing – 11/12/2024 Date of Order – 08/01/2025 O R D E R PER V. DURGA RAO, J.M. These appeals by the assessee are against the impugned orders of even date 10/05/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2015–16 and 2016–17. 2. When these appeals were taken up for hearing, the learned Counsel for the assessee submitted that the learned CIT(A) has dismissed the assessee’s appeals on the ground that there is delay in filing the appeals before him. He, therefore, prayed that the appeals may be restored to the file of the learned 2 Dilip Janusing Pawar CIT(A) for adjudication of the issues raised on merit and in accordance with law and to enable the assessee to substantiate its cases. 3. The learned Departmental Representative strongly objected to the submissions of the assessee in restoring the appeals the file of the learned CIT(A) for denovo adjudication and rather submitted that the appeals be dismissed. 4. We have heard the rival arguments, perused the material available on record and gone through the orders of the authorities below. In these cases, we find that there is a delay in filing the appeals before the learned CIT(A) and the assessee has not furnished Affidavit explaining the delay before the learned CIT(A) and resultantly the learned CIT(A) was justified in dismissing the belated appeals filed by the assessee. However, in the interest of justice and also by following the principles of natural justice, we are of the opinion that the assessee deserves one opportunity to establish its case before the learned CIT(A). Consequently, we set aside the impugned orders passed by the learned CIT(A) and restore the both the matter to his file for denovo adjudication on merit and in accordance with law. The assessee is also directed to furnish Affidavit explaining the delay in filing the appeals before the learned CIT(A) by adducing proper evidence. Needless to say that the learned CIT(A) shall provide reasonable opportunity of being heard to the assessee before adjudication of issues on merit and pass order in accordance with law. 3 Dilip Janusing Pawar 5. In the result, appeals for A.Y. 2015–16 and 2016–17 filed by the assessee are allowed for statistical purposes. Order pronounced in the open Court on 08/01/2025 Sd/- K.M. ROY ACCOUNTANT MEMBER Sd/- V. DURGA RAO JUDICIAL MEMBER NAGPUR, DATED: 08/01/2025 Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary Sr. Private Secretary ITAT, Nagpur "