SHIVAYYA TAMMAYYA SWAMI,SANGLI V. ITO WARD 2 SANGLI, SANGLI

ITA 714/PUN/2025

AI Insights

The case involves appeals by Shivayya Tammayya Swami against the orders of the National Faceless Appeal Centre (NFAC), Delhi, concerning the assessment years 2013-14 to 2017-18. The appeals were initially time-barred by 351 days, but the Tribunal condoned the delay based on the assessee's affidavit citing reasonable cause. The core issue revolved around best judgment assessments made under sections 147 and 144 of the Income-tax Act, 1961, due to the assessee's non-appearance and failure to provide necessary information during the assessment and appellate proceedings. The Tribunal, considering the circumstances and in the interest of justice, decided to set aside the assessments and remand the matters back to the Jurisdictional Assessing Officer.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 713347 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2016-2017
• 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: AKHILESH SRIVASTVA
• Assessee Lawyers: DEEPA KHARE
• 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 Nos.711 to 715/PUN/2025 Assessment Years : 2013-14 to 2017-18 Shivayya Tammayya Swami, 100 Futti Road, Pragati Colony, Sangli Miraj Sangli – 416 416 Maharashtra PAN : CQLPS4578N Vs. ITO, Ward 2, Sangli Appellant Respondent आदेश / ORDER PER BENCH : The captioned appeals at the instance of assessee pertaining to A.Ys. 2013-14 to 2017-18 are directed against the separate orders of National Faceless Appeal Centre (NFAC), Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of respective Assessment orders passed u/s.147 r.w.s.144 of the Act. 2. Registry has informed that all the appeals before this Tribunal are time barred by 351 days. Assessee has filed an affidavit explaining the reasons which led to delay in filing of the appeals. After hearing both the sides and considering the averments made in the affidavit, we are satisfied that assessee was prevented from filing the appeals within the stipulated time for ‘reasonable cause’. We therefore condone Appellant by : Smt. Deepa Khare Respondent by : Shri Akhilesh Srivastva Date of hearing : 31.07.2025 Date of pronouncement : 31.07.2025 Printed from counselvise.com ITA Nos.711 to 715/PUN/2025 Shivayya Tammayya Swami 2 the delay of 351 days in filing the appeals and admit the appeals for adjudication placing reliance on the judgments of Hon’ble Supreme 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). 3. At the outset, ld. Counsel for the assessee requested for setting aside the matters in the instant bunch of appeals to the file of ld. Jurisdictional Assessing Officer (JAO) as the assessee failed to appear before the Ld. Assessing Officer as well as the ld.CIT(A). 4. On the other hand, ld. Departmental Representative vehemently argued supporting the orders of the lower authorities but was fair enough in not opposing the request of the assessee for restoring the issues to the file of ld.JAO. 5. We have heard the rival contentions and perused the record placed before us. We note that the assessee is an individual and based on the information about cash deposits for the impugned years with Shri Renuka Mata Multistate Urban Coop. Credit Society Ltd., re-assessment proceedings u/s.147 were initiated followed by validly serving statutory notices. However, assessee failed to appear resulting into best judgment assessments by the ld. Assessing Officer making additions in the hands of assessee. Aggrieved with the additions assessee filed appeals before ld.CIT(A) but again assessee failed to furnish relevant information and details as called for in support of grounds and even the assessee did not Printed from counselvise.com ITA Nos.711 to 715/PUN/2025 Shivayya Tammayya Swami 3 respond to the Video conference notices which led to dismissal of the appeals. 6. However, considering the prayer made by ld. Counsel for the assessee and observing that the assessment orders are best judgment assessments passed u/s.147 r.w.s.144 of the Act, we in the larger interest of justice and being fair to both the parties deem it to restore all the issues raised in the instant bunch of appeals to the file of Ld. Jurisdictional Assessing Officer for denovo assessment. Needless to mention that ld.JAO in the course of set-aside proceedings shall afford a reasonable opportunity of hearing to the assessee Assessee is directed to update latest email id and contact detail on ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned orders are set aside and the effective grounds of appeal raised by the assessee in this bunch of appeals are allowed for statistical purposes. 7. In the result, all the appeals of the assessee bearing ITA Nos.711 to 715/PUN/2025 are allowed for statistical purposes. Order pronounced on this 31st day of July, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 31st July, 2025. Satish Printed from counselvise.com ITA Nos.711 to 715/PUN/2025 Shivayya Tammayya Swami 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 "