MR. ATIQUE HABIB ANSARI,PUNE V. ITO, WARD 14(3), PUNE, PUNE

ITA 716/PUN/2024

AI Insights

The case involves Mr. Atique Habib Ansari, the appellant, who faced an issue with the Income Tax Department regarding an assessment for the year 2017-18. The appeal filed by the assessee was initially dismissed by the Ld. Addl/JCIT(A)-2, Vadodara, solely on the grounds of delay, without considering the merits of the case. The assessee argued that the delay was due to improper advice from his consultant, which was beyond his control. The Tribunal found the dismissal on procedural grounds to be unjustified and set aside the order, instructing a fresh assessment on the merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126394 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHILPA N. C
• Assessee Lawyers: PIYUSH BAFNA
• Section: 154; 143(1)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.716/PUN/2024 िनधाᭅरण वषᭅ / Assessment Year : 2017-18 Mr. Atique Habib Ansari, Flat No.3, Twin Towers, Wanowrie, Pune- 411040. PAN : ADIPA2837L Vs. ITO, Ward-14(3), Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 09.02.2024 passed by Ld. Addl/JCIT(A)-2, Vadodara for the assessment year 2017-18. 2. Facts of the case, in brief, are that the appeal of the assessee was dismissed by Ld. Addl/JCIT(A)-2, Vadodara on the ground of delay, without going into merits of the case. In this regard, we find that after receiving the intimation u/s 143(1) of the IT Act the counsel of the assessee preferred rectification u/s 154 of the IT Act. The same remain pending for quite a long time & in between when Assessee by : Shri Piyush Bafna Revenue by : Ms. Shilpa N. C. Date of hearing : 21.01.2025 Date of pronouncement : 21.04.2025 ITA No.716/PUN/2024 2 the bank account of the assessee was attached he came to know about the demand & enquired from the consultant. The consultant then advised him to file an appeal & then only the appeal was filed belatedly. Ld. Addl/JCIT(A)-2, Vadodara found that the appeal has been filed with delay & dismissed the same. 3. In this regard, we find that the order dismissing the first appeal on the ground of delayed filing of the appeal is unjustified. The counsel of the assessee furnished an affidavit duly signed by the assessee wherein the reason of delay has been described. The counsel of the assessee submitted before the bench that the circumstances were beyond the control of the assessee since he was not properly advised/informed by his consultant which resulted in the delay filing of appeal accordingly he requested before the bench to set-aside the order passed by Ld. Addl/JCIT(A)-2, Vadodara & further prayed to direct him to condone the delay & decide the appeal afresh on merits of the case. 4. 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. Addl/JCIT(A)-2, Vadodara with a direction to condone the delay & decide the appeal afresh on merits of the case as per fact & law after providing ITA No.716/PUN/2024 3 reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notice issued by Ld. Addl/JCIT(A)-2, Vadodara and submit the requisite details in support of grounds of appeal on the appointed date without seeking any adjournment under any pretext, otherwise Ld. Addl/JCIT(A)-2, Vadodara shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal raised by the assessee are partly allowed. 5. In the result, the appeal of the assessee stands partly allowed for statistical purposes. Order pronounced on 21st day of April, 2025. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 21st April, 2025. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. Addl/JCIT(A)-2, Vadodara. 4. The Pr. CIT/CIT concerned. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "