Abdul Rahman Abdul Rab Choudhary Vs ITO (ITAT Pune)
Summary: The appeal before the ITAT, Pune Bench arose from the order dated 04.05.2017 of the ld. CIT(A), Pune-13, arising out of the assessment order dated 02.03.2015 passed under section 144 of the Income Tax Act, 1961 for A.Y. 2012-13. The Registry pointed out a delay in filing the appeal before the Tribunal, and the assessee filed a condonation application explaining the circumstances leading to the delay.
The assessee stated that the assessment order had been passed on 02.03.2015 and that the appeal before the ld. CIT(A) was filed on 17.03.2016. The CIT(A) passed an order on 04.05.2017 partly allowing the appeal. Thereafter, the assessee received a notice dated 23.12.2025 from the ld. Assessing Officer seeking supporting documents so that effect could be given to the CIT(A)’s order after verification of the assessee’s claim. According to the assessee, this notice was the first occasion on which he came to know about the passing of the appellate order.
Immediately thereafter, the assessee filed an adjournment letter dated 07.01.2026, uploaded on the e-portal, stating that he was neither aware of the notices, the assessment proceedings, the appellate authority notices, nor the passing of the appellate order dated 04.05.2017. It was also contended that the earlier Tax Consultant had failed to comply with the notices, which resulted in the passing of the orders. In support of the condonation application, reliance was placed on the judgments of the Hon’ble Apex Court in Secretary, Department of Horticulture, Chandigarh and Anr Vs. Raghu Raj (2008) 13 SCC 293 and Rafiq Vs. Munshilal (1981) 2 SCC 788. The Tribunal also recorded that the assessee had addressed letters dated 07.01.2026, 12.02.2026 and 27.04.2026 seeking documents relating to his case and had filed an RTI application dated 28.04.2026 seeking certified copies of notices, submissions/replies filed during assessment proceedings, the order sheet, assessment order, Form No. 35, written submissions and details concerning service of notices.
