RAMESH SHANKARRAO WAGH,PUNE V. ASSESSING OFFICER WARD 8(3), PUNE

ITA 1994/PUN/2025

AI Insights

The case involves Ramesh Shankarrao Wagh, an individual with income from patents, who filed an appeal against the order of the CIT(A) confirming the intimation order passed by the CPC. The CPC had processed Wagh's return under section 143(1) of the Income Tax Act, applying the normal tax rate instead of the special rate under section 115BBF, due to the non-availability of Form 3CFA by the due date. Although Wagh subsequently filed the form and applied for rectification under section 154, the CPC did not grant the desired relief. The CIT(A) upheld the CPC's decision, leading Wagh to appeal to the Tribunal. The Tribunal, referencing a similar case involving Wagh, decided to remand the matter back to the Assessing Officer, emphasizing that the late submission of Form 3CFA was a procedural error.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783028 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2022-2023
• Appeal Filed On: 22-08-2025
• Other Referred Cases: Ramesh Shankarrao Wagh vs. Jurisdictional Officer, Pune ITA No.1466/PPUN/2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VINOD PAWAR VIRTUAL
• Assessee Lawyers: DIVYESH TRIPATHI
• Keywords: Condonation of delay; Opportunity of being heard
• Section: 154

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1994/PUN/2025 िनधाᭅरण वषᭅ / Assessment Year : 2022-23 Ramesh Shankarrao Wagh, Rohan Tarang, Wakad B.O., Man, Pune- 415107. PAN : AABPW3867A Vs. Assessing Officer, Ward-8(3), Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 13.03.2025 passed by Ld. Addl./JCIT(A)-2, Chandigarh [‘Ld. CIT(A)’] for the assessment year 2022-23. 2. There is delay in filing of the present appeal. We are satisfied with the reasons mentioned in the application for condonation of delay duly supported by an affidavit that the applicant was prevented by sufficient cause for not filing the appeal within the Assessee by : Shri Divyesh Tripathi Revenue by : Shri Vinod Pawar (Virtual) Date of hearing : 30.10.2025 Date of pronouncement : 31.10.2025 Printed from counselvise.com ITA No.1994/PUN/2025 2 prescribed time limit. After hearing Ld. DR, we condone the delay and proceed to adjudicate the appeal. 3. Facts of the case, in brief, are that the assessee is an individual having income from patent & has furnished its return of income on 29.07.2022 by declaring an income of Rs.65,97,620/-. Vide intimation dated 13.03.2023 the return was processed u/s 143(1) and income tax at normal rate instead of special rate as per section 115BBF was calculated on the income from patent, since Form 3CFA was not available with the CPC which was required to be filed on or before the due date of filing the return of income u/s 139(1) of the Act. On receipt of above intimation, the assessee filed Form 3CFA & applied for rectification u/s 154 of the Act before CPC. Vide order dated 22.03.2023 CPC issued another intimation however desired relief was not given to the assessee. 4. Being aggrieved with the action of the CPC, the assessee preferred an appeal before the Ld. CIT(A) and after considering the reply Ld. CIT(A) dismissed the appeal filed by the assessee and confirmed the intimation order passed by the CPC. 5. It is the above order against which the assessee is in appeal before this Tribunal. Printed from counselvise.com ITA No.1994/PUN/2025 3 6. We have heard Ld. counsels from both the sides and perused the material available on record including the copy of order passed by the coordinate bench of this Tribunal in the case of assessee himself for assessment year 2020-21 involving the similar issue. It was the contention of Ld. counsel of the assessee that under the identical facts & in similar circumstances a coordinate bench of this Tribunal has already accepted the contention of the assessee and remanded the matter back to the file of the Assessing Officer in the case of Ramesh Shankarrao Wagh vs. Jurisdictional Officer, Pune ITA No.1466/PPUN/2025 order dated 23-07-2025 by observing as under :- “5.1 Thus, ITAT has observed that it is a procedural error and Assessee should be allowed to file the Form during the pendency of appeal. Respectfully following the ITAT Indore’s Decision in the case of Shri Yashwant Singh Pawar (supra), we set-aside the order u/s.143 of the Act, to the Assessing Officer for denovo adjudication. The Assessing Officer shall consider the Form No.3CFA filed by assessee electronically and decide the matter accordingly. The Assessee shall be provided opportunity of being heard. Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose.” 7. Respectfully following the above decision passed by a coordinate bench of this Tribunal in the case of assessee himself wherein similar issue was adjudicated & belated filing of Form 3CFA was held to be only a procedural error & relief was allowed Printed from counselvise.com ITA No.1994/PUN/2025 4 to the assessee. Accordingly, we also deem it appropriate to set-aside the order passed by Ld. CIT(A) and remand the matter back to the file of the Jurisdictional Assessing Officer to decide the issue afresh after providing reasonable opportunity of hearing to the assessee with a direction to consider belated Form 3CFA for the purposes of imposition of special rate of taxes as per section 115BBF of the Act, if all other conditions are also satisfied. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 31st day of October, 2025. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 31st October, 2025. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Addl./JCIT(A)-2, Chandigarh. 4. The Pr.CIT/CIT concerned. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "