Ravindra Joma Bhagat Vs ITO (ITAT Pune)
The Income Tax Appellate Tribunal (ITAT) Pune addressed a batch of six appeals filed by Ravindra Joma Bhagat against orders from the Commissioner of Income Tax (Appeals) / NFAC, Delhi, concerning assessment years 2009-10 and 2010-11. The core issue in these appeals was the ex-parte dismissal of the assessee’s appeals by the CIT(A)/NFAC, which confirmed additions and penalties imposed by the Assessing Officer. A significant preliminary matter was a 221-day delay in filing these appeals before the ITAT. The assessee, a senior citizen, cited lack of awareness about the CIT(A)’s order—claiming it was uploaded to the portal but not physically or electronically served—and severe medical illness requiring bed rest, alongside ongoing land acquisition litigations, as reasons for the delay.
Despite strong opposition from the Departmental Representative, who highlighted the assessee’s non-cooperation during CIT(A) proceedings, the ITAT condoned the delay. Citing Supreme Court precedents in Collector, Land Acquisition vs. Mst. Katiji & Ors. and Inder Singh Vs. The State of Madhya Pradesh, the Tribunal emphasized prioritizing substantial justice over technical considerations, especially when a meritorious matter might be dismissed at the threshold due to non-deliberate delay. Given the assessee’s age and health condition, the ITAT found sufficient cause to admit the appeals for adjudication.
