SHOBHA KISHOR PAWAR,GHATKOPAR (WEST) V. INCOME TAX OFFICER, VASHI RAILWAY STATION

ITA 4996/MUM/2025

AI Insights

The case involves two appeals filed by Late Shri. Kishor Hiru Pawar and Smt. Shobha Kishor Pawar against the orders of the Commissioner of Income Tax Appeals (CIT(A)), which were based on ex-parte assessments under section 144 of the Income Tax Act, 1961. The appeals were consolidated due to their interconnected issues, primarily concerning the non-compliance and non-appearance of the assessees before the tax authorities, attributed to the prolonged illness of Late Shri. Kishor Hiru Pawar. The tribunal acknowledged the challenges faced by the assessees in managing their tax affairs during this period and decided to restore the matters to the ITO for a comprehensive re-assessment, allowing the assessees to present their case and necessary documents afresh.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793108 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 10-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RITESH MISRA
• Assessee Lawyers: BIPIN KOTHARI
• Section: 147; 144; 69

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 4988/MUM/2025 (AY:2011–12) Late Kishor Hiru Pawar (through legal heir Shobha Kishor Pawar, Spouse) Room No. 13, Uttekar Chawl Golibar Road, Mumbai- 400086 Vs. Income Tax Officer Tower No. 6, Vashi Railway Station Commercial, Vashi, Navi Mumbai-400703 PAN: AFQPP9399J (Appellant) .. (Respondent) & ITA No. 4996/MUM/2025 (AY:2011–12) Shobha Kishor Pawar, Room No. 13, Uttekar Chawl Golibar Road, Mumbai- 400086 Vs. Income Tax Officer Tower No. 6, Vashi Railway Station Commercial, Vashi, Navi Mumbai-400703 PAN: AHWPP7644Q (Appellant) .. (Respondent) Assessee by Shri. Bipin Kothari, CA Revenue by Shri. Ritesh Misra, CIT DR Date of Hearing 25/09/2025 Date of Pronouncement 26/09/2025 Order under section 254(1) of Income Tax Act PER ARUN KHODPIA, ACCOUNTANT MEMBER: The captioned appeals are filed by the assessees against the separate orders of Ld. Commissioner of Income Tax Appeals/NFAC (in short ‘Ld. Printed from counselvise.com ITA no. 4988 and 4996/MUM/2025 Kishor Hiru Pawar & Shobha Kishor Pawar 2 CIT(A)’) dated 11.10.2023 (Late Shri Kishor Hiru Pawar) and 10.04.2023 (Smt. Shobha Kishor Pawar) both for A.Y. 2011-12. Which in turn arises from the orders passed u/s 144 of the Income Tax Act, 1961 (in short ‘The Act’) by Income Tax Officer - 27(2)(1), Mumbai on 16.11.2018 and Income Tax Officer -27(3)(3), Mumbai on 04.12.2018, respectively. The issue involved in the present matters are inter connected, so these appeals are taken up together for hearing and adjudicated under this common order. 2. While the matter of Late Shri. Kishor Hiru Pawar in ITA No. 4988/MUM/2025 was fixed before this bench on 22.09.2025, it is mentioned by Ld. AR of the assessee that the assessee Shri. Kishor Hiru Pawar was passed away on 01.04.2025, therefore it is desirable to substitute the legal heir of Shri. Kishor Hiru Pawar to proceed and peruse the matter. Accordingly, the matter was adjourned and fixed for hearing on 25.09.2025. Accordingly, Ld.AR of the assessee had submitted an application for substitution of legal heir, which was taken on record and the matter is taken up for hearing. 3. At the outset it is submitted by Ld.AR that the appeal of assessee was dismissed by Ld. CIT(A) on ex-parte basis on account of noncompliance, thereby accepting the view take by Ld.AO. It is further submitted that before Printed from counselvise.com ITA no. 4988 and 4996/MUM/2025 Kishor Hiru Pawar & Shobha Kishor Pawar 3 Ld.AO also the assessee could not represent its case, for the reasons explained herein below, therefore the order was passed on ex-parte basis u/s 144 of the Act. 4. It is further submitted by Ld.AR that the both the appeals filed before the ITAT are also delayed by 586 days and 770 days. To explain the reasons for delays, applications for condonation are submitted, placed in the assessee’s paper book along with documents like death certificate of Shri. Kishor Hiru Pawar, PAN and Aadhar of legal heir copy of notice u/s 156, appeal memo, statement of facts, grounds of appeal etc. It is submitted by the Ld. AR that Late Shri. Kishor Hiru Pawar was on bed, suffering with prolonged illness, continuously for approximately 3 to 4 years, until his demise on 01-04-2025, which was the main cause behind the inability of assessee’s to peruse the tax matters before the revenue authorities below. It is mentioned that, he was the only person looking after the tax matters of family, therefore, the assessment of Smt. Shobha Kishor Pawar was also remained unattended before the revenue authority in a timely manner. It is submitted that the delay occasioned was inadvertent, bonafide without any mala fide intension or negligence but because of circumstances beyond the control of assessee. Therefore, following the settled principle of law, the same may be condoned. Ld.AR also furnished the Printed from counselvise.com ITA no. 4988 and 4996/MUM/2025 Kishor Hiru Pawar & Shobha Kishor Pawar 4 copy of death certificate of late Shri. Kishor Hiru Pawar and his medical records etc. to support the aforesaid contention. 5. Considering aforesaid facts and circumstances, we find bonafide in the request of the Ld.AR and therefore the delay occasioned in the aforesaid cases stands condoned. 6. The brief facts of the case are that during the year under consideration the assessee along with his wife has purchased a property for a consideration of 63,30,500/- but has not filed the return of income. Further during the reopening assessment proceedings u/s 147 of the Act, the assessee has not put up any appearance before the Ld.AO, therefore the entire amount of purchase is added in the hands of Shri. Kishor Hiru Pawar as well as in the hands of Smt. Shobha Kishor Pawar, also u/s 69 of the Act. Apart from this, one more disallowance of cash deposit amounting to Rs. 5,15,000/- was made in the hands of late Shri. Kishor Hiru Pawar u/s 69A of the Act. Since, the assessee was under ill medical conditions, bed ridden, facing difficulties of day today life due to sufferings of prolonged decease, was prevented with valid reasons to address the tax matters before the Ld.AO and again before the Ld. CIT(A). Therefore, it is requested by Ld.AR that one opportunity be provided to the assessee by restoring the matters back to file of Ld.AO, so that necessary compliance can Printed from counselvise.com ITA no. 4988 and 4996/MUM/2025 Kishor Hiru Pawar & Shobha Kishor Pawar 5 be made and on verification of the facts and evidence by the Ld.AO, a legitimate conclusion can be drawn. 7. On the other hand, Ld. CIT DR though relied upon the order of revenue authorities, but considering the facts and circumstances of the present case wherein Late Shri. Kishor Hiru Pawar was passed away after prolonged decease and Smt. Shobha Kishor Pawar was unable to representing the matter, as she was not acquainted with the taxation laws and proceedings, therefore, has fairly conceded to the request of assessee, to restore the matter back to the file of Ld.AO for fresh adjudication. 8. Having considering the rival submission and perused the material on record and the contention / request of the Ld.AR. Admittedly in the present case certain transaction of property purchase was doubted by the revenue and added to the income of aforesaid assessee u/s 69 and 69A of the Act. However, the assessee before u/s. through its Ld.AR had substantiated that the assess could not furnished the relevant submissions and evidence of source of purchases, for the reasons beyond their control (described supra). Accordingly, Smt. Shobha Kishor Pawar and late Shri. Kishor Hiru Pawar (through legal heir) were unable to represent the matter. In terms of aforesaid observation, as fairly agreed by both the parties, in the interest of substantiate justice, it would be appropriate to restore this matter back to the file of Ld.AO for fresh adjudication. The assessee’s herein are permitted to furnished necessary Printed from counselvise.com ITA no. 4988 and 4996/MUM/2025 Kishor Hiru Pawar & Shobha Kishor Pawar 6 submissions and evidence before Ld.AO to substantiate their case on merits, in order to complete the assessment, in accordance with the mandate of law. 9. In the result, the aforesaid two appeals of the captioned assessee’s are allowed for statistical purposes. Order pronounced in open court on 26.09.2025. Sd/- (SAKTIJIT DEY) Sd/- (ARUN KHODPIA) VICE PRESIDENT ACCOUNTANT MEMBER Mumbai; Dated 26/09/2025 Disha Raut, Steno Copy of the Order forwarded to: BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. Printed from counselvise.com "