VIJAY SHAMBHULING POPADE,LATUR V. INCOME TAX OFFICER WARD 1 , LATUR

ITA 1197/PUN/2025

AI Insights

The case involves an appeal by Vijay Shambhuling Popade against the order of the CIT(A) NFAC, Delhi, which confirmed the addition made by the Assessing Officer regarding unexplained cash deposits amounting to Rs. 29,93,248 in the assessee's savings account. The Tribunal noted the repeated non-appearance of the assessee at various stages of the proceedings, including non-response to defect notices and multiple hearing dates. The Tribunal also observed that the assessee did not provide any written submissions or applications for condonation of delay, leading to the conclusion that the assessee was not interested in pursuing the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779594 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 07-05-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AJITESH MEENA
• Keywords: Condonation of delay
• Section: 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.1197/PUN/2025 धििाारण वर्ा / Assessment Year: 2014-2015 Vijay Shambhuling Popade, Popade Niwas, Pathak Galli, Latur-413512 Maharashtra PAN-BKPPP0696D Vs ITO, Ward-1, Latur Appellant Respondent Assessee by : None Revenue by : Shri Ajitesh Meena, JCIT Date of hearing : 14.10.2025 Date of pronouncement : 15.10.2025 आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of assessee is directed against the order of Ld. CIT(A) NFAC, Delhi passed u/s 250 of the Income-tax Act, 1961 dated 22.11.2024 which is arising out of assessment order passed u/s 144 r.w.s 144 dated 12.03.2022. 2. Registry has informed that there is a delay of 96 days in filing of the appeal. Assessee has not filed any application for condonation of delay alongwith the appeal. Assessee has also not responded to the defect notice dated 08.05.2025 issued by the Registry. Assessee has also not appeared on the dates of hearing fixed on 12.06.2025, 21.07.2025, 20.08.2025 and 30.08.2025. Further on 13.10.2025 Registry was Printed from counselvise.com 2 ITA No.1197/PUN/2025 directed to contact the assessee on mobile No. mentioned in Form 36 but even after consistent efforts, the appellant could not be reached. 3. I also notice that the assessee failed to appear before Ld. Assessing Officer (AO) during the re- assessment proceedings carried out for A.Y. 2014-15 and even though the assessee has filed the appeal before Ld. CIT(A) on 12.03.2022 but thereafter on the date fixed for hearing on four occasions by Ld. CIT(A) on 01.10.2023, 10.08.2024, 21.08.2024 and 18.10.2024, the assessee failed to file any written submissions in support of its contention and also could not respond the final date of hearing fixed by Ld. CIT(A) on 28.10.2024 which left no option with the Ld. CIT(A) except to confirm the addition made by AO for unexplained cash/unexplained money of Rs. 29,93,248/- deposited in the saving account held with M/s Shri Renuka Multi State Urban Co-operative Society Ltd. 4. Considering all these facts I am of the considered view that assessee seems to be not interested in persuing its appeal and has also not filed any application for condonation of delay nor has filed any written submission in support of its grounds. As per the provisions of section 253(3) of the Act, the assessee is required to file appeal before this Tribunal within 60 days from the end of the month in which the order of Ld. CIT(A) is communicated to the Tax payer. In the instant case the delay is of 96 days and the assessee is duty bound to explain the reason for each day of delay in filing of this appeal before this Tribunal. However in absence of any response from Printed from counselvise.com 3 ITA No.1197/PUN/2025 the assessee inspite of sufficient opportunities granted, I am inclined to hold that the assessee’s appeal is time barred and therefore deserves to be dismissed in limine. 5. In the result, appeal of the assessee is dismissed being time barred. Order pronounced on this 15th day of October, 2025. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER पुणे/ Pune; दििांक / Dated: 15th October, 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, //True Copy// Senior Private Secretary आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune Printed from counselvise.com "