Balwant Vasantrav Jadhav Vs ITO (ITAT Pune)
148 Appeal Filed Late by 148 Days – CIT(A) Dismissed Appeal in Limine — Tribunal Says Merits Must Be Examined u/s 250(6)
Assessee, an individual, faced reassessment u/s 147 r.w.s.144 & 144B for AY 2015-16, resulting in additions on 22.03.2023. Assessee filed appeal before CIT(A) with a delay of 148 days. Reasons stated in Form 35 included limited education (12th pass), lack of knowledge of tax laws, not being computer-savvy, & unawareness of the assessment order until receipt of a departmental letter dated 17.08.2023. CIT(A), however, dismissed the appeal in limine solely on limitation without examining merits.
Before Tribunal, Revenue did not dispute the factual explanation. Tribunal held that the delay was neither intentional nor beneficial to the assessee, & applying Collector, Land Acquisition v. Katiji (SC) & Inder Singh v. State of MP (2025 INSC 382), condoned the delay.
Since CIT(A) had not examined the merits of additions, Tribunal restored the entire matter to CIT(A) for fresh adjudication. Tribunal relied on PCIT(C) v. Premkumar Arjundas Luthra (HUF) (Bom HC), which mandates CIT(A)/NFAC to decide appeals on merits even when appellant is ex parte. Direction was issued to provide reasonable opportunity, ensure assessee updates correct email/contact details on ITBA, & avoid unnecessary adjournments. Appeal allowed for statistical purposes.
