PRITHIVIRAJ SAYAJIRAO DESHMUKH,SANGLI V. ITO, WARD-4, SANGLI, SANGLI

ITA 1607/PUN/2025

AI Insights

The case involves Prithviraj Sayajirao Deshmukh, the appellant, who appealed against the order of the National Faceless Appeal Centre (NFAC) concerning the assessment year 2018-19. The appeal was directed against an assessment order that made additions to the assessee's declared income, which included substantial agricultural income. The assessee faced delays in responding to notices due to COVID-19 restrictions and issues with email communication. The ITAT found the delay in filing the appeal to be reasonable and condoned it, remanding the case back to the CIT(A) for a detailed examination of the merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775455 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 02-07-2025
• 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: SHASHANK OJHA
• Keywords: Set aside; Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1607/PUN/2025 Assessment Year: 2018-19 Prithviraj Sayajirao Deshmukh, Kadepur, Tal. Kadegaon, Sangli 415305, Maharashtra PAN: AGSPD3066D Vs. ITO, Ward 4, Sangli Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2018-19 is directed against the order dated 30.03.2025 of National Faceless Appeal Centre(NFAC) passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Assessment Order dated 22.04.2021 passed u/s.144 r.w.s144B of the Act. 2. None appeared on behalf of the assessee when the case was called for. We therefore proceed to adjudicate the appeal with the assistance of ld. DR. 3. Registry has informed that there is delay of 32 days in preferring the instant appeal before this Tribunal. Assessee has filed an affidavit explaining the reasons which led to delay in filing of the appeal. Main reason for the delay is that the order was sent on e-mail which was not regularly used by the Appellant by : None Respondent by : Shri Shashank Ojha Date of hearing : 18.08.2025 Date of pronouncement : 08.09.2025 Printed from counselvise.com ITA No.1607/PUN/2025 Prithviraj Sayajirao Deshmukh 2 assessee. Therefore, assessee was unaware about passing of the impugned order. It is claimed that the delay is not intentional and therefore delay may be condoned. 4. After hearing both the sides and perusing the averments made in the affidavit, we are satisfied that due to ‘reasonable cause’ assessee failed to file the appeal within the stipulated time. We note that the assessee has not gained from filing the appeal with a delay. We therefore in light of judgments of Hon’ble Apex Court Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 32 days in filing of the instant appeal before this Tribunal. 5. We have heard ld. DR and perused the record placed before us. We note that the assessee is an individual and income of Rs. 23,67,540/- along with agricultural income of Rs.79,55,584/- has been declared in the e-return filed on 19.03.2019 for A.Y. 2018-19. After the case being selected for Limited Scrutiny through CASS to verify the Agricultural income valid notices were sent through e-mail. From page 2 of the assessment order, we find that notices were given on 10 occasions but there was no response. It is also noticed that that notices have given during the period from October 2019 to 15 April, 2021 during most of such period covid-19 restrictions prevailed across the country. Ld. AO framed the assessment making addition of Rs.94,33,657/- claimed to be incurred for earning the Agricultural income. Dissatisfied with the additions made by ld. AO, assessee preferred appeal before ld. CIT(A) but there was huge delay of 1050 days. Assessee filed appeal on Printed from counselvise.com ITA No.1607/PUN/2025 Prithviraj Sayajirao Deshmukh 3 14.03.2024 and major part of the delay was on account of covid-19 pandemic restrictions. Under these given circumstances, taking a justice oriented approach, we deem it proper to provide one more opportunity to assessee by condoning the delay in filing of appeal before ld.CIT(A) and set aside the issues raised in the instant appeal to the file of ld. CIT(A) for necessary adjudication on merits. Needless to mention that assessee shall be provided reasonable opportunity to file relevant documents in support of its claim of carrying out of Agricultural activity, sale of Agricultural produce and Agricultural expenses incurred during the year. If needed, ld. CIT(A) may call for a remand report from the ld. AO to this effect and then decide in accordance with law as contemplated u/s.250(6) of the Act. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 08th day of September, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 08th September, 2025. Satish Printed from counselvise.com ITA No.1607/PUN/2025 Prithviraj Sayajirao Deshmukh 4 आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “B” ब\u0014च, पुणे / DR, ITAT, “B” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "