PANKAJ BALASAHEB JOSHI,BEED V. ASSESSMENT UNIT INCOME TAX DEPARTMENT, AURANGABAD

ITA 378/PUN/2025

AI Insights

The case involves Pankaj Balasaheb Joshi, the appellant, who contested an order under section 147 of the Income Tax Act for the Assessment Year 2018-19, which added Rs.28,80,834 as unexplained cash in hand under section 69A. The initial appeal to the Ld. CIT(A) was dismissed due to a delay of 152 days, attributed to the authorized representative's failure to respond to the notice of hearing. The Tribunal noted the reliance on technical advancements and the increased dependency on authorized representatives, leading to the decision to remit the case back to the Ld. CIT(A) for a comprehensive adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474123 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BASAVARAJ HIREM ATH
• Assessee Lawyers: JAI BHANSALI
• Keywords: Reasonable cause; Principle of natural justice
• Section: 147; 69A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.378/PUN/2025 Assessment Year : 2018-19 Pankaj Balasaheb Joshi, 1710 Ganesh Nagar, Gevarai Post, Beed – 431127 PAN : ANZPJ3599D Vs. Assessment Unit, Income Tax Department Appellant Respondent आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal at the instance of assessee is directed against the order of the Ld. CIT(A)/National Faceless Appeal Centre, Delhi dated 07.10.2024 which is arising out the order u/s. 147 of the Act for Assessment Year 2018-19 framed by Assessment Unit. 2. Registry has informed there is a delay of 67 days in filing of the appeal before the Tribunal. The reason for delay stated in the affidavit is that the email were received in the spam folder. The assessee/Ld. AR failed to take note of the said notices resulting into delay in filing of the appeal. The Ld. Departmental Representative did not oppose the request made by the Ld. AR of the assessee. We accordingly, condone the delay and admit the appeal for adjudication. Appellant by : Shri Jai Bhansali Revenue by : Shri Basavaraj Hiremath Date of hearing : 26.03.2025 Date of pronouncement : 28.03.2025 ITA No.378/PUN/2025 2 3. At the outset, the Ld. Counsel for the assessee submitted that the Ld. CIT(A) has dismissed the assessee’s appeal in limine for the delay of 152 days in filing of the appeal for the reasons stating that due to unavoidable circumstances the Ld. AR could not respond to the notice of hearing and prayed for providing one more opportunity before the Ld. CIT(A) for necessary adjudication of the issue on merits. 4. On the other hand, the Ld. Departmental Representative stated that the assessee has been defaulter at all the stages and do not deserve any sympathy. 5. We have heard the rival contentions and perused the record placed before us. We notice that the assessee is an individual and declared income of Rs.8,96,750/- and the assessment proceedings u/s 147 r.w.s. 144B of the Act were completed after making addition of Rs.28,80,834/- towards unexplained cash in hand u/s 69A of the Act. However, when the assessee filed the appeal before the Ld. CIT(A) against the impugned addition, there was no proper representation by the authorized representative of the assessee. In our considered view the assessee should not suffer for any inadvertent mistake/ non-appearance by the authorized representative of the assessee because in the current scenario the new technical advancement regime the assessee are much more dependent upon the authorized representative. We, therefore, in the interest of natural justice and fair to both the parties remit the issue on merits to the file of the Ld. CIT(A) for necessary adjudication as contemplated in section 250(6) of the Act and pass a speaking order after duly providing a reasonable opportunity of hearing to the assessee. The assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for ITA No.378/PUN/2025 3 reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 28th day of March, 2025. Sd/- Sd/- (MANISH BORAD) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददन ंक / Dated : 28th March, 2025. RK आदेश की प्रतितलतप अग्रेतिि / Copy of the Order forwarded to : 1. अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. तिभ गीय प्रतितनति, आयकर अपीलीय अतिकरण, “SMC” बेंच, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. ग र्ड फ़ इल / Guard File. आदेश नुस र / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अतिकरण, पुणे / ITAT, Pune. "