VIPUL KUMAR TULSIAN,NAVI MUMBAI V. ITO WARD 5, PANVEL, PANVEL

ITA 2431/PUN/2025

AI Insights

The case involves an appeal by Vipul Kumar Tulsian against the order of the CIT(A) NFAC, Delhi, which was based on a reassessment order passed by the ITO under sections 147 and 144 of the Income Tax Act, 1961. The reassessment was triggered by specific information about various transactions related to rent receipts and contract work payments, which were reflected in Form No. 26AS. The ITO conducted reassessment proceedings after serving a statutory notice, to which the assessee partially responded, resulting in a best judgement assessment with additions amounting to Rs. 4,14,37,363. The CIT(A) dismissed the assessee's appeal for non-compliance as the assessee failed to file a reply on the hearing date. The Tribunal, considering the circumstances and the principles of justice, decided to remit the case back to the CIT(A) for a fresh examination on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788109 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 17-10-2025
• 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: ASSESSEE; UMESH PHADE
• Assessee Lawyers: CHINTANSHAH
• Keywords: Condonation of delay; Reasonable cause; Reassessment proceedings; Non compliance; Non passing of speaking order
• Section: 147; 144

Judgement Text

" आयकर अपीलीय अधिकरण \"बी\" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"B\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2431/PUN/2025 धििाारण वर्ा / Assessment Year: 2019-2020 Vipul Kumar Tulsian, F 1203, Patel Heritage, Kharghar, Sector 7, Navi Mumbai, Navi Mumbai- 410210 PAN-AACPT4841L Vs ITO Ward 5, Panvel Appellant Respondent Assessee by : Shri Chintan Shah (Virtual) Revenue by : Shri Umesh Phade- Addl.CIT Date of hearing : 24.11.2025 Date of pronouncement : 27.11.2025 आदेश/ORDER PER DR.MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of the assessee is directed against the order of Ld. CIT(A) NFAC, Delhi dated 22.04.2025 framed u/s 250 of the Income Tax Act, 1961 for A.Y. 2019-20 which is arising out of order passed u/s 147 r.w.s. 144 of the Act dated 24.03.2024. 2. Registry has informed that the instant appeal is time barred by 109 days. Application for condonation of delay alongwith an affidavit is placed on record. Main reason for delay is due to change of address of the assessee who has shifted from Bengaluru to Navi Mumbai and due to change of jurisdiction and not informing the change of address on the Printed from counselvise.com 2 ITA No.2431/PUN/2025 PAN data base delay in filing the appeal has arised. We note that the delay is not intentional. We therefore taking a justice oriented approach and placing reliance on the judgement of the Hon’ble 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) condone the delay of 109 days and admit the appeal for adjudication. 3. At the outset Ld. Counsel for the assessee fairly accepted that due to non compliance to the notice issued by Ld. CIT(A), the appeal of the assessee has been dismissed by Ld. CIT(A). He prayed for one more opportunity to go before Ld. CIT(A). 4. On the other hand Ld. Departmental Representative (DR) supported the order of the Ld. CIT(A). 5. We have heard Ld. CIT(A) and perused the record placed before us. We observe that the assessee is an individual and did not file the return of income for A.Y. 2019-20. Based on the specific information about various transactions relating to receipt of rent and payments received against contract work reflected in Form No. 26 AS under the details of Tax deducted at source. Ld. Assessing Officer (AO) after validly serving the statutory notice carried out the reassessment proceedings u/s 147 of the Act. The assessee responded partially and Ld. AO concluded the reassessment proceedings passing a best judgement assessment and made additions amounting to Rs. 4,14,37,363/- Assessee challenged the addition before Ld. CIT(A) but subsequently failed to file the reply on the given date of hearing. As a result Ld. CIT(A) dismissed the assesses appeal for non compliance and affirmed the order of the Ld. AO. Printed from counselvise.com 3 ITA No.2431/PUN/2025 6. Considering the prayer made by Ld. Counsel for assessee and also observing that Ld. CIT(A) has dismissed the assesses appeal in limine without discussing the merits of the case and passing a non speaking order find it appropriate and also in larger interest of justice to remit back the issues raised on merits to the file of Ld. CIT(A) for afresh adjudication 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. 7. In the result appeal of the assessee is allowed for statistical purposes. Order pronounced on this 27th day of November, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/ Pune; दििांक / Dated: 27th November, 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, \"बी बेंच, पुणे /DR, ITAT, \"B\" Bench, Pune. 5. गार्ा फाइल /Guard File. आिेशािुसार /BY ORDER वररष्ठ धिजी सधचव /Sr. Private Secretary आयकर अपीलीय अधिकरण, पुणे /ITAT, Pune Printed from counselvise.com "