SOU RASHMI DEEPAK KHOKALE,SANGLI V. ITO,WARD-5, SANGLI., SANGLI

ITA 1574/PUN/2025

AI Insights

This case involves an appeal by Sou. Rashmi Deepak Khokale against the order passed by the CIT(A) NFAC, Delhi, which arose from an assessment order for the A.Y. 2012-13. The original assessment was made under sections 144 and 147 of the Income Tax Act, 1961, by the ITO Ward-5, Sangli. The Tribunal noted a delay of 118 days in filing the appeal, which was condoned based on the assessee's lack of technological savviness and unnoticed emails. The Tribunal found that the assessee had failed to comply with notices from the CIT(A) to furnish documentary evidence supporting the grounds of appeal. The Departmental Representative did not object to providing the assessee another opportunity to present her case before the CIT(A).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774696 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 26-06-2025
• Other Referred Cases: Collector, Land Acquisition vs. Master Katiji and Others, Inder Singh Vs State of Madhya Pradesh
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY DHIVARE
• Keywords: Condonation of delay; Set aside; Reasonable cause
• Section: 147; 144

Judgement Text

" आयकर अपीलीय अधिकरण \" एस एम सी \"न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"SMC\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं / ITA No.1574/PUN/2025 धििाारण वर्ा / Assessment Year: 2012-2013 Sou. Rashmi Deepak Khokale, 170, Vakhar Bhag, Sangli-416416 Maharashtra PAN-ALQPK4571M Vs ITO Ward-5, Sangli Appellant Respondent Assessee by : None Revenue by : Shri Sanjay Dhivare, Addl. CIT Date of hearing : 12.08.2025 Date of pronouncement : 03.09.2025 आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :- This appeal at the instance of the assessee is directed against the order passed by Ld. CIT(A) NFAC, Delhi dated 23.12.2024 framed u/s 250 of the Income Tax Act, 1961 which is arising out of assessment order for A.Y. 2012-13 framed u/s 144 r.w.s. 147 of the Act dated 07.12.2019 passed by Ld. ITO Ward-5, Sangli. 2. Registry has informed that there is a delay of 118 days in filing of the instant appeal. Application for condonation of delay has been filed alongwith affidavit and reason for delay is mainly that assessee is not a tech savy person and the e-mails got unnoticed. Considering the fact that assessee would not have gained from delaying the appeal and also taking guidance from the judgement of Hon'ble Printed from counselvise.com 2 ITA No.1574/PUN/2025 Apex Court in the case of Collector, Land Acquisition vs. Master Katiji and Others(1987) 167 ITR 471(SC) (Supreme Court) and in the case of Inder Singh Vs State of Madhya Pradesh judgement dated 21.03.2025 (2025) INSC 382) I hereby condone the delay of 118 days and admit the appeal for adjudication. 3. When the case called for, none appeared on behalf of the assessee. However with the assistance of the Ld. Departmental Representative (DR) and the records placed before me, it is noticed that the assessee failed to comply to the notices issued by Ld. CIT(A) asking assessee to furnish cogent Documentary evidence/proof in support of the grounds of appeal. Ld. DR raised no objection if the assessee is provided one more opportunity to go before Ld. CIT(A). 4. I have heard Ld. DR and perused the records placed before me. Considering the facts and circumstances of the case, in the larger interest of justice and being fair to both the parties I hereby set aside the impugned order and restore all the issues raised on merits against the addition of Rs. 28,94,345/- made by the Assessing Officer (AO), back to the file of Ld. CIT(A) for re-adjudication by passing a speaking and well reasoned order. 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. Grounds of appeal raised by the assessee are allowed for statistical purposes. Printed from counselvise.com 3 ITA No.1574/PUN/2025 5. In the result appeal of the assessee is allowed for statistical purposes. Order pronounced on this 03rd day of September, 2025. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER पुणे/ Pune; दििांक / Dated: 03rd September, 2025. Neeta आिेश 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, \"SMC\" बेंच, पुणे / DR, ITAT, \"SMC\" Bench, Pune. 5. गार्ा फाइल / Guard File. आिेशािुसार / BY ORDER, Senior Private Secretary आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune. Printed from counselvise.com "