Suryakant Shantaram Bane Vs DCIT (ITAT Mumbai)
Summary: The Mumbai ITAT condoned a delay of 608 days in filing the assessee’s first appeal against an assessment order making an addition of Rs.70 lakh as unexplained investment under section 69 of the Income Tax Act, 1961. Instead of filing an appeal against the assessment order dated 07.03.2024, the assessee had pursued a revision petition under section 264 on 29.08.2024. The assessee explained that the email address recorded in the proceedings was not his email address and, consequently, he remained unaware that the revision petition had been disposed of on 16.10.2025.
The Tribunal noted that the assessee’s consultant subsequently discovered the disposal of the revision petition during a routine inspection of the income-tax portal. After obtaining advice from another counsel, the assessee filed the statutory first appeal, though with a delay of 608 days. The explanation for the delay was supported by a duly sworn affidavit.
Considering the peculiar facts, the ITAT held that the explanation was prima facie plausible, bona fide and sufficient. There was nothing on record to indicate that the delay was deliberate or attributable to any mala fide intention. The Tribunal was therefore satisfied that sufficient cause prevented the assessee from filing the appeal within the prescribed period and accordingly condoned the entire delay of 608 days.
