Abhijit Uttamrao Deshmukh Vs ACIT (ITAT Pune)
In the case of Abhijit Uttamrao Deshmukh vs. ACIT, the Income Tax Appellate Tribunal (ITAT) Pune addressed an appeal concerning a 180-day delay in filing against the assessment order for the financial year 2010-11. The assessment had been completed under Section 144 r.w.s. 147 of the Income Tax Act, 1961, where the assessee’s income was determined at ₹10 crore based on a land transaction. The appeal was initially dismissed by the CIT(A)/NFAC due to the delay, without considering the reasons provided by the assessee.
The assessee argued that the delay was due to unavoidable circumstances, including pending civil cases, financial difficulties, and personal challenges such as the illness of his parents. The Tribunal acknowledged these reasons as sufficient and reasonable cause, finding merit in the arguments. Consequently, the ITAT set aside the CIT(A)/NFAC’s order and directed it to condone the delay and hear the case on its merits, ensuring the assessee is provided with an opportunity to present relevant evidence. The Tribunal emphasized the need for fair proceedings while instructing the assessee to respond promptly to any notices and submit supporting documents without seeking unnecessary adjournments.
This order highlights the Tribunal’s consideration of procedural delays caused by genuine hardships while maintaining the balance between procedural compliance and justice. The appeal was allowed for statistical purposes, enabling the case to be reassessed on its merits.
