SUNIL SUBHASH SHELAR,PUNE V. INCOME TAX OFFICER WARD 2(1), NASHIK

ITA 3203/PUN/2025

AI Insights

This case involves an appeal by Sunil Subhash Shelar against the order of the Commissioner of Income Tax (Appeals) /NFAC, Delhi, which was passed under section 250 of the Income Tax Act, 1961. The appeal arose from an assessment order for the Assessment Year 2020-21, where the Income Tax Officer (ITO) estimated the income of the assessee under section 44AD of the Act due to non-filing of corroborative evidence, resulting in an addition of 59,00,333. The CIT(A) initially dismissed the appeal due to a delay of 95 days in filing, attributed to the previous tax consultant's failure to file the appeal on time. The ITAT, considering the circumstances and in the interest of justice, condoned the delay and remitted the matter back to the CIT(A) for a detailed examination and a reasoned decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839024 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2020-2021
• Appeal Filed On: 24-12-2025
• 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: PRAMOD SHAHAKAR
• Keywords: Condonation of delay; Business income; Opportunity of being heard; Reasonable cause
• Section: 147; 148; 44AD

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & Ms. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.No. 3203/PUN/2025 (Assessment Year 2020-2021) Sunil Subhash Shelar, 31 Sai Charan Bungalow, Near Sai Baba Temple, Behind Sharad Chandra Market, Makhmalabad, Link Road, Nashik. PAN : DETPS 2302 H vs. ITO, Ward-2(1), Nashik. (Appellant) (Respondent) For Assessee : None For Revenue : Shri Pramod Shahakar, JCIT Date of Hearing : 11.02.2026 Date of Pronouncement : 17.02.2026 ORDER PER : MANISH BORAD, AM This appeal at the instance of the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals) /NFAC, Delhi [“CIT(A)”] dated 06/11/2025 passed under section 250 of the Income Tax Act, 1961 (“Act”) which is arising out of assessment order dated 27.03.2025 passed u/s. 147 r.w.s. 144 r.w.s. 144B for the Assessment Year (AY) 2020-21. Printed from counselvise.com 2 ITA.No.3203/PUN./2025 (Sunil Subhash Shelar) 2. When the case called for, none appeared on behalf of the assessee though valid notice served upon him. We, therefore, proceed to adjudicate the appeal exparte qua assessee with the assistance of Ld. Departmental Representative (DR) and the documents available on record. 3. We have heard rival contentions and perused the records placed before us. With the assistance of Ld.DR, we observe that Ld.CIT(A) has not condoned the delay, even though assessee has mentioned reasonable cause for not filing the appeal in time in column 15 at Form No.35. Submissions have been filed before this Tribunal requesting for condonation of delay in the grounds of appeal and stated that in the interest of justice, delay may pleased be condoned and the issues raised in the instant appeal may please be restored to the file of Ld.CIT(A) for necessary adjudication. 4. We observe that assessee is an individual and declared income of ₹ 4,94,690/- and the return of income for A.Y. 2020- 21 filed on 28.09.2020. The case of the assessee has been flagged in the insight portal in accordance with the E- verification scheme and the preliminary verification report has been matched by the Commissioner of Income Tax E- verification to prepare the final verification report, as per which the value at risk has been arrived at ₹ 7,37,54,170/-. Thereafter, Ld.AO validly issued and served notices u/s. 148 of the Act. In absence of any corroborative evidence filed by the Printed from counselvise.com 3 ITA.No.3203/PUN./2025 (Sunil Subhash Shelar) assessee, Ld.AO estimated the income u/s. 44AD of the Act at 8% of the total business receipts of the assessee at ₹7,37,54,170/- and made the addition of ₹ 59,00,333/- and assessed the income at ₹ 63,95,023/-. 5. Thereafter, assessee preferred appeal before the Ld.CIT(A) and the same was barred by limitation by 95 days. Delay has arisen on account of Tax Consultant, who did not file the appeal and on getting information of such non-filing, assessee approached new Consultant and filed the appeal, but in the meantime, delay of 95 days occurred. Ld.CIT(A) has not condoned the delay and dismissed the appeal in limine. We, however, taking justice oriented approach and also taking guidance from the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), condone the delay of 95 days in filing the appeal before the Ld.CIT(A). 6. So far as merits of the case are concerned, we deem it appropriate to remit the issue regarding addition of ₹ 59,00,333/- to the file of Ld.CIT(A) for necessary adjudication and to pass a speaking order as contemplated u/s. 250(6) of the Act. Needless to mention that Ld.CIT(A) shall afford a reasonable opportunity of being heard to the assessee and Printed from counselvise.com 4 ITA.No.3203/PUN./2025 (Sunil Subhash Shelar) then decide the issues in accordance with law. The assessee is also directed to remain vigilant and not to take unnecessary adjournments unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 7. In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 17.02.2026 Sd/- Sd/- [ASTHA CHANDRA] [MANISH BORAD] JUDICIAL MEMBER ACCOUNTANT MEMBER Pune, Dated 17th February, 2026 vr/- Copy to 1. The appellant 2. The respondent 3. The Ld. PCIT concerned. 4. D.R. ITAT, “B” Bench, Pune. 5. Guard File. By Order //True Copy // Assistant Registrar, ITAT, Pune. Printed from counselvise.com "