PARAG DATTATRAY INAMDAR,PUNE V. INCOME TAX OFFICER, PUNE

ITA 2378/PUN/2025

AI Insights

The case involves Parag Dattatray Inamdar, who appealed against the order of the National Faceless Appeal Centre/Commissioner of Income Tax (Appeals), Delhi, which was passed under section 250 of the Income Tax Act, 1961. The appeal arose from an assessment order under sections 147 and 144 of the Act, where the assessee did not file a return of income for the Assessment Year 2018-19. The Income Tax Officer (ITO) assessed the income based on the sale of immovable property, which was not fully received or possessed by the purchaser in the relevant financial year. The Tribunal found that the assessee's delay in filing the appeal was not intentional and remitted the matter back to the JAO for a detailed examination of the facts.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789697 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 14-10-2025
• Other Referred Cases: Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors., Inder Singh Vs. State of Madhya Pradesh
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UMESH PHADE
• Keywords: Condonation of delay; Opportunity of being heard; Reasonable cause
• Section: 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No.2378/PUN/2025 (Assessment Year 2018-2019) Parag Dattatray Inamdar, Bungalow No.23, Lane No.3, Navketan CHS, Mayur Colony, Kothrud, Pune-411038 PAN : AAEPI 8292 E vs. ITO, PMT Building, Shankar Sheth Road, Pune (Appellant) (Respondent) For Assessee : None For Revenue : Shri Umesh Phade, Addl.CIT-DR Date of Hearing : 26.11.2025 Date of Pronouncement : 28.11.2025 ORDER PER : MANISH BORAD, AM This appeal at the instance of the assessee is directed against the order of National Faceless Appeal Centre (NFAC)/ Commissioner of Income Tax (Appeals), Delhi [“CIT(A)”], dated 11/07/2025 passed under section 250 of the Income Tax Act, 1961 (“Act”), which is arising out of assessment order u/s.147 r.w.s. 144 of the Act, dated 20/03/2023 for the Assessment Year (AY) 2018-19. Printed from counselvise.com 2 ITA.No.2378/PUN./2025 (Parag Dattatray Inamdar) 2. When the case called for, none appeared on behalf of the assessee. We, therefore, proceed to adjudicate the appeal with the assistance of Ld. Departmental Representative (DR) and the documents available on record. 3. Registry has informed that there is a delay of 14 days in filing the instant appeal. Application for condonation of delay along with affidavit has been filed. On perusal of the affidavit we find that the main reason for delay is on account of Tax Consultant, to was approached by the assessee for fling of the appeal, however, he failed to do the needful within the prescribed time limit and filed the appeal before this Tribunal with delay of 14 days. We find that the delay is not intentional and therefore adopting a justice oriented approach and also taking guidance from the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), hereby condone the delay of 14 days in filing of the instant appeal before this Tribunal and admit the appeal for adjudication. 4. With the assistance of Ld. DR and available on records, we notice that Ld.CIT(A) has dismissed the assessee’s appeal being barred by limitation. Reasons for delay in filing before the Ld.CIT(A) are mentioned in para 2.7 of the impugned Printed from counselvise.com 3 ITA.No.2378/PUN./2025 (Parag Dattatray Inamdar) order. On perusal of the said reasons, we notice that assessee was engaged in the business of running restaurant and also took loans from various parties. Due to closure of business and tremendous pressure to repay the loans, assessee was not in good mental condition and also suffered from many diseases including high sugar level. On going through these reasons, we find that the delay in filing appeal before the Ld.CIT(A) is not intentional and assessee would not have gained from delaying the appeal. Ld.CIT(A) ought to have condoned this delay and should have dealt with the issues on merits. We, however, considering the prayer made by the assessee in the grounds of appeal and also on perusal of the records, deem it appropriate to condone the delay in filing the appeal before the Ld.CIT(A). 5. So far as merits of the case are concerned, the assessee is an individual, did not file return of income for A.Y. 2018-19. Based on the information about sale of immovable property, the case selected for scrutiny by issuance of valid notice u/s. 148A(b), 148A(d) & 148 of the Act. Assessee failed to participate in the assessment proceedings, as a result of which, Ld.AO made the addition for variation in respect of sale of immovable property at Rs. 1,02,50,000/- and assessed the income at the same amount. We observe that assessee in Form No. 35 referred the reasons for delay in filing of the Printed from counselvise.com 4 ITA.No.2378/PUN./2025 (Parag Dattatray Inamdar) appeal before the Ld.CIT(A). In the statement of facts, he stated that immovable property in question is jointly owned by him and his mother Smt. Alka Dattatray Inamdar and an agreement to sale was entered into on 02/01/2018, but on that date, neither the assessee received full amount of sale consideration nor possession was handed-over to the purchaser. However, this transaction was shown on the INSIGHT portal. He further submitted that final sale deed was executed on 04/06/2018 and the transactions took-place during F.Y. 2018-19 which has been duly reflected by the assessee and his mother in their returns of income for A.Y. 2019-20. 6. Considering these facts and in the interest of justice, we deem it appropriate to remit back the issues raised in the instant appeal to the file of Ld. Jurisdictional Assessing Officer (JAO), who shall verify the submissions made by the assessee before the Ld.CIT(A) about the sale of immovable property and offering of capital gain to tax in A.Y. 2019-20. After necessary verification, Ld.JAO can decide in accordance with law. Needless to mention that Ld. JAO shall afford a reasonable opportunity of being heard to the assessee for submitting further details, if any. The assessee is also directed to remain vigilant and not to take unnecessary adjournments unless Printed from counselvise.com 5 ITA.No.2378/PUN./2025 (Parag Dattatray Inamdar) required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 7. In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 28.11.2025. Sd/- Sd/- [VINAY BHAMORE] [MANISH BORAD] JUDICIAL MEMBER ACCOUNTANT MEMBER Pune, Dated 28th December, 2025 vr/- Copy to 1. The appellant 2. The respondent 3. The CIT(A), Pune concerned. 4. D.R. ITAT, “B” Bench, Pune. 5. Guard File. By Order //True Copy // Assistant Registrar, ITAT, Pune. Printed from counselvise.com "