LALJIRAM KEDAR VISHWAKARMA,THANE V. ITO WARD 1(1) , THANE

ITA 4110/MUM/2025

AI Insights

This case involves an appeal by the assessee, Laljiram Kedar Vishwakarma, against the order of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre, Delhi, pertaining to the Assessment Year 2016-17. The primary issue was the addition of Rs. 38,04,129 to the assessee's income, which was considered unexplained loan given to M/s. Mahendra Dished Ends Pvt. Ltd. The assessee's appeal was initially dismissed by the CIT(A) due to a delay in filing without reasonable cause. However, considering the assessee's age and the lack of specific notice regarding the proceedings, the Income Tax Appellate Tribunal decided to set aside the matter for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779143 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2016-2017
• Appeal Filed On: 13-06-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ADITYA RAI
• Keywords: Set aside; Reasonable cause
• Section: 147

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “J(SMC)” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA No. 4110/Mum/2025 Assessment Year : 2016-17 Laljiram Kedar Vishwakarma, Mahendra Dished Ends Pvt. B-13, Road No. 12, Wagle Inds Estate, Thane, Maharashtra-400604. PAN : AAIPV6026B vs. ITO, Ward-1(1), Qureshi Mansion, Ghokhale Road, Thane, Maharashtra-400604. (Appellant) (Respondent) For Assessee : NONE For Revenue : Shri Aditya Rai, Sr.DR Date of Hearing : 07-10-2025 Date of Pronouncement : 13-10-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟], dated 12-03-2025, pertaining to Assessment Year (AY) 2016-17. Printed from counselvise.com 2 ITA No. 4110/Mum/2025 2. None appeared on behalf of the assessee nor was any adjournment application filed. Considering that the matter has been adjourned on couple of occasions, it was decided that no useful purpose would be served in adjourning the matter any further and to decide the matter based on material available on record. 3. On perusal of the material available on record, it is noted that the assessment order was passed u/s. 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 („the Act‟), wherein the AO has brought to tax a sum of Rs. 38,04,129/- being the amount of loan given by the assessee to M/s. Mahendra Dished Ends Pvt. Ltd. as assessee failed to explain the nature and source of the loan amount and addition of Rs. 38,04,129/- was made u/s. 69A of the Act. The assessee thereafter carried the matter in appeal before the Ld.CIT(A), who has since dismissed the appeal of the assessee on account of delay in filing the appeal in absence of any reasonable cause shown by the assessee. 4. It is noted that the assessee is a 75 years old senior citizen and as part of his appeal memo before the Ld. CIT(A), has stated that he was not aware of the proceedings so initiated in his name by the AO and thereafter, when he received a communication from the office, he has taken requisite steps and file the appeal though belatedly. It is also a matter of record that no specific notice has been issued to the assessee before rejecting his appeal by the ld CIT(A). Considering the age of the assessee as well as lack of appropriate communication as to the proceedings so initiated against him as so claimed and in absence of an opportunity before the appeal was dismissed, we believe that the assessee deserves one more opportunity and the matter is accordingly set aside to the file of the Ld.CIT(A) to decide the same afresh including the condonation of delay, after providing reasonable opportunity to the assessee. The assessee is also directed to comply with Printed from counselvise.com 3 ITA No. 4110/Mum/2025 the notices and furnish necessary information/documentation as so called for/as so advised. 5. In the result, the appeal filed by the assessee allowed for statistical purposes. Order pronounced in the open court on 13-10-2025 Sd/- Sd/- [MS. KAVITHA RAJAGOPAL] [VIKRAM SINGH YADAV] JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated: 13-10-2025 TNMM Copy to : 1) The Appellant 2) The Respondent 3) The CIT concerned 4) The D.R, ITAT, Mumbai 5) Guard file By Order Dy./Asst. Registrar I.T.A.T, Mumbai Printed from counselvise.com "