Babai Krushana Ghule Vs ITO (ITAT Pune)
The ITAT Pune considered an appeal against the order dated 20.03.2025 passed by the CIT(A)/NFAC for AY 2013-14. The Tribunal first condoned a delay of 233 days in filing the appeal after being satisfied that the assessee had shown sufficient cause, supported by an affidavit. The assessment had been reopened under Section 147 of the Income-tax Act after the assessee, along with four others, entered into a joint development agreement for a property at Satara with a total consideration of ₹3,32,01,500, comprising cash and built-up area. Since no capital gain was declared, the Assessing Officer completed the assessment under Section 143(3) read with Section 147 by determining total income at ₹54,91,410 against the returned income of ₹1,66,667, including an addition of ₹53,24,743 towards long-term capital gain.
The CIT(A)/NFAC dismissed the assessee’s appeal for want of prosecution due to the assessee’s absence. Before the Tribunal, it was submitted that the appeal could not be prosecuted due to the sudden demise of the assessee’s erstwhile counsel. Considering the facts and in the interest of justice, without examining the merits, the ITAT set aside the CIT(A)/NFAC’s order and restored the matter for fresh adjudication after providing a reasonable opportunity of hearing. The assessee was directed to respond to notices and produce relevant documents without seeking adjournments. The appeal was allowed for statistical purposes.
