SHREE HALSIDHNATH NAGARI SAHAKARI PATSANSTHA MARYADIT,MAHARASHTRA V. ITO WARD 2(1) KOLHAPUR, ITO WARD TWO ONE KOLHAPUR

ITA 872/PUN/2025

AI Insights

The case involves appeals by Shree Halsidhnath Nagari Sahakari Patsanstha Maryadit against the orders of the Commissioner of Income Tax (Appeals), which were initially dismissed due to being barred by limitation. The appeals pertain to the assessment years 2013-14 and 2014-15, where significant additions were made under sections 69A and 68 of the Income Tax Act, citing unexplained money and cash credits respectively. The assessee did not file returns or respond to notices regarding the source of the alleged sums. The Tribunal, considering the circumstances and precedents, decided to condone the delay and remand the matter for a detailed examination on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712434 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2014-2015
• Other Referred Cases: Collector, Land Acquisition vs. Master Katiji and Others, Inder Singh Vs State of Madhya Pradesh
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Keywords: Reasonable cause; Period of limitation; Time period of passing order
• Section: 147; 144; 68

Judgement Text

"आयकर अपीलीय अधिकरण \"A\" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"A\" BENCH, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.870&872/PUN/2025 धििाारण वर्ा / Assessment Year: 2014-15 Shree Halsidhnath Nagari Sahakari Patsanstha Maryadit Ari Patsanstha Maryadit K475 E Ward, Shahu Road, Shahupuri, Kolhapur- 416003 Maharashtra PAN NO. AADAS0448N Vs ITO Ward 2(1), Kolhapur Appellant/Assessee Respondent/Revenue Assessee by None Revenue by Shri Amol Khairnar CIT-DR Date of hearing 24/07/2025 Date of Pronouncement 28/07/2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER: The captioned appeals at the instance of assessee are directed against the order u/s 250 of the Act evenly dated 16.01.2025 framed by Ld. CIT, NFAC which are arising out of assessment orders evenly dated 19.03.2022 for A.Y. 2013-14 and 2014-15 framed u/s 147 r.w.s 144B of the Act. 2. When the case called for none appeared on behalf of the assessee. However assessee has filed a written submission dated 15.07.2025 requesting to decide the matter on the basis of written submissions. Assessee has also enclosed an Printed from counselvise.com 2 ITA No.870&872/PUN/2025 affidavit mentioning the reasons giving rise to delay in filing the appeal before Ld. CIT(A). With the assistance of Ld. DR we note that the impugned orders have been framed dismissing the assessee’s appeal in limine being barred by limitation and Ld. CIT(A) did not condone the delay. 3. We have heard Ld. DR and perused the records placed before us. We observe that the assessee is an Association of persons and assessment u/s 147 r.w.s 144 r.w.s.144B of the Act framed for A.Y. 2013-14 and 2014-15 in which Ld. Assessing Officer (AO) has made the addition for unexplained money u/s 69A of the Act at Rs. 7,60,25,549/- for A.Y. 2013- 14 and addition u/s 68 of the Act at Rs. 6,62,16,945/- for A.Y. 2014-15. The Assessee has not filed the return of income and also did not respond to the notice issued by the assessment unit NFAC, Delhi asking the assessee file source of alleged sum. Aggrieved assessee filed appeal before Ld. CIT(A) but there was a delay of 152 days in filing of the appeal. The affidavit of assessee placed before us provides reasons for delay in filing the appeal before Ld. CIT(A) firstly Covid-19 limitation period and secondly assessment orders communicated on e-mail id not used by the assessee. Considering the contents of the affidavit and also taking a liberal and justice oriented approach in light of the judgement of Hon’ble Apex Court in the case of Collector, Land Acquisition vs. Master Katiji and Others(1987) 167 ITR 471(SC) (Supreme Court) and the Hon’ble Apex Court and in the case of Inder Singh Vs State of Madhya Pradesh judgement dated 21.03.2025 (2025) INSC 382), we condone the delay in filing of appeal before Ld. CIT(A). Further we direct Ld. CIT(A) to adjudicate the issue on merits regarding addition made u/s 69A and 68 of the Act for Printed from counselvise.com 3 ITA No.870&872/PUN/2025 the impugned assessment years by calling the information and details from the assessee explaining the source of alleged cash deposits/cash credits and send these details to Ld. Jurisdictional Assessing Officer (JAO) for necessary examination who shall file a remand report to Ld. CIT(A) on due consideration of remand report and giving due opportunity to the assessee Ld. CIT(A) shall pass a speaking order in accordance with law as contemplated u/s 250(6) of the Act. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 4. In the result both the appeals of the assessee are allowed for statistical purposes as per terms indicated above. Order pronounced on this 28th day of July, 2025. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ददिांक / Dated: 28th July, 2025. Neeta आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to: 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, \"ए\" बेंच, पुणे / DR, ITAT, \"A\" Bench, Pune. Printed from counselvise.com 4 ITA No.870&872/PUN/2025 5. गार्ा फाइल / Guard File. आदेशािुसार / BY ORDER, वररष्ठ धिजी सधचव / Sr. Private Secretary आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune Printed from counselvise.com "