Kishore Kashinath Koli Vs ITO (ITAT Pune)
Delay in Filing Appeal Must Yield to Substantial Justice: ITAT Pune Directs Condonation and Merits Adjudication
The Pune Bench of the ITAT allowed the assessee’s appeal for AY 2018-19 for statistical purposes, holding that the CIT(A), NFAC erred in dismissing the appeal solely on the ground of a 125-day delay, without examining whether sufficient cause existed.
The assessee, an individual, had not filed a return of income and was assessed under sections 147/144B with additions of ₹1.08 crore as short-term capital gains and ₹11.27 lakh as unexplained investment u/s 69. The appeal before the CIT(A) was dismissed as time-barred, as no formal condonation application was filed.
Before the Tribunal, the assessee filed an affidavit and medical evidence explaining that the delay occurred due to the serious illness of his mother. The ITAT held that such circumstances constitute a reasonable cause and relied on the Supreme Court decisions in Collector, Land Acquisition v. Mst. Katiji (167 ITR 471) and Inder Singh v. State of Madhya Pradesh (2025 LiveLaw SC 339), reiterating that technicalities of limitation should not defeat adjudication on merits.
Accordingly, the ITAT set aside the CIT(A)’s order, directed condonation of delay, and remanded the matter for fresh adjudication on merits, with a caution to the assessee to cooperate and avoid unnecessary adjournments. The appeal was thus allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT PUNE
This appeal filed by the assessee is directed against the order dated 29.07.2025 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2018-19.
