Avinash Haribhau Shinde Vs ITO (ITAT Pune)
ITAT Pune Remands Demonetisation Cash Deposit Case – Delay of 76 Days-Covid-19 Hardship Considered: ITAT Pune Condoned Delay & Restored Appeal
Assessee filed appeal against order of CIT(A), NFAC dated 25.02.2025 arising from assessment framed u/s 144. There was delay of 76 days in filing appeal. On affidavit, Assessee explained reasons for delay. Tribunal, relying on Collector, Land Acquisition Vs Katiji (1987) 2 SCC 107 & Inder Singh Vs State of MP (2025 INSC 382), condoned the delay holding that there was “reasonable cause.”
On merits, Assessee had filed return declaring income of ₹1,32,310/-. Case was selected for limited scrutiny under CASS to verify cash deposits during demonetisation. Despite notices u/s 143(2) & 142(1), Assessee failed to appear. AO, therefore, made addition of ₹18,05,720/- and assessed total income at ₹21,10,030/-.
Before CIT(A), Assessee again did not respond to notices, leading to dismissal of appeal. Tribunal noted that both assessment & appellate proceedings overlapped with Covid-19 pandemic restrictions, & Assessee had faced genuine difficulties. Considering interest of justice, Tribunal set aside the matter to CIT(A) for denovo adjudication with directions to give reasonable opportunity. Assessee was also directed to update contact details on ITBA portal and remain vigilant in future.
