Income Tax Appellate Tribunal - Pune
Sandhya Shrikant Kadam,Pune vs Income Tax Officer Ward 1(5), Pune on 30 March, 2026
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH "B", PUNE
BEFORE SHRI R. K. PANDA, VICE PRESIDENT
AND
Ms. ASTHA CHANDRA, JUDICIAL MEMBER
ITA No.173/PUN/2026
Assessment year : 2018-19
Sandhya Shrikant Kadam ITO, Ward-1(5),
Vidya Nagar East, Aurangabad
Vs.
Near Ganga Narayan Hospital,
Barshi Road, Beed - 431122
PAN: CGXPK1065L
(Appellant) (Respondent)
Assessee by : Shri Prateek Jha
Department by : Shri Gaurav K Singh, JCIT
Date of hearing : 30-03-2026
Date of pronouncement : 30-03-2026
ORDER
PER R.K. PANDA, VP:
This appeal filed by the assessee is directed against the order dated 27.09.2025 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2018-19.
2. The only issue raised by the assessee in the grounds of appeal relates to the order of the Ld. CIT(A) / NFAC in not condoning the delay of 191 days on account of insufficient cause and thereby dismissing the appeal filed by the assessee.
3. There is a delay of 50 days in filing of the appeal before the Tribunal for which the assessee has filed a condonation application along with an affidavit explaining the reasons for such delay. It has been mentioned in the condonation 2 ITA No.173/PUN/2026 application that the assessee is a house wife and has no regular source of income for which she did not file her return of income u/s 139(1) of the of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). The assessee's father had got allotment of flat from MHADA in the year 2009 and he passed away in the year 2015. The assessee's mother Smt. Kamal Sadashivrao Pol, who became the owner of this flat, sold it on 05.12.2017 for a consideration of Rs.1,52,00,000/-. Her two daughters and two sons were the confirming parties to the sale transactions and none of the confirming parties have received any amount out of the sale consideration. The case of the assessee was reopened u/s 148 of the Act in response to which the assessee filed her ITR declaring total income of Rs.48,200/-. She also submitted the particulars of transaction of sale, evidence of acquisition of the flat and copy of bank statement of her mother to show that she had not received any amount of sale consideration. However, the Assessing Officer treated the entire sale consideration of Rs.1,52,00,000/- as income of the assessee from long term capital gain. The assessee filed an appeal before the Ld. CIT(A) / NFAC on 16.10.2024. The assessee received notice of hearing from the office of the Ld. CIT(A) / NFAC. The assessee uploaded detailed written arguments narrating all the facts of the case. However, the Ld. CIT(A) / NFAC did not consider the facts of the case and dismissed the appeal filed by the assessee on account of delay. Since the assessee did not receive the copy of the appellate order and came to know of the order of the Ld. CIT(A) / NFAC only when she received SMS from the Income Tax Department. Thereafter, the consultant appointed by the assessee found that the appeal of the assessee filed against the penalty order passed u/s 3 ITA No.173/PUN/2026 272A(1)(d) of the Act was passed and the Ld. CIT(A) / NFAC had deleted the penalty of Rs.30,000/-. However, appeal filed gainst the order of the Ld. CIT(A) / NFAC has been dismissed. Thereafter, the assessee took steps in filing of the appeal before the Tribunal by which time there was a delay of 54 days. Relying on various decisions he submitted that the Ld. CIT(A) / NFAC should not have dismissed the appeal on account of delay and should have decided the appeal on merit by condoning the delay. He accordingly submitted that he has no objection if the matter is restored to the file of the Ld. CIT(A) / NFAC with a direction to condone the delay in filing of the appeal and decide the issue on merit.
4. The Ld. DR on the other hand opposed the arguments of the Ld. Counsel for the assessee.
5. After hearing both the sides, we are satisfied that there was a reasonable cause on the part of the assessee in filing of the appeal before the Tribunal. We find the Hon'ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. reported in 167 ITR 471 (SC) has held that when substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 4 ITA No.173/PUN/2026
6. We find recently the Hon'ble Supreme Court in the case of Inder Singh Vs. The State of Madhya Pradesh reported in 2025 LiveLaw (SC) 339 has held as under:
"14. There can be no quarrel on the settled principle of law that delay cannot be condoned without sufficient cause, but a major aspect which has to be kept in mind is that, if in a particular case, the merits have to be examined, it should not be scuttled merely on the basis of limitation."
7. In the light of the above decisions of Hon'ble Supreme Court cited (supra), we condone the delay in filing of the appeal before the Tribunal and the appeal is admitted for adjudication.
8. So far as the appeal of the assessee is concerned, we find similar reasons were given to the Ld. CIT(A) / NFAC also for condoning the delay. However, the Ld. CIT(A) / NFAC while dismissing the appeal of the assessee had not condoned the delay and decided the issue by observing as under: 5 ITA No.173/PUN/2026
9. In the preceding paragraphs while deciding the issue of delay in filing of the appeal before the Tribunal we have relied on the decisions of the Hon'ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors (supra) and Inder Singh Vs. The State of Madhya Pradesh (supra). Following similar reasonings, we restore the matter to the file of the Ld. CIT(A) / NFAC with a direction to condone the delay in filing of the appeal and decide the issue on merit and as per fact and law after giving due opportunity of being heard to the assessee. The assessee is also hereby directed to make her submissions, if any, on the 6 ITA No.173/PUN/2026 appointed date without seeking any adjournment under any pretext failing which the Ld. CIT(A) / NFAC is at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.
10. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 30th March, 2026.
Sd/- Sd/-
(ASTHA CHANDRA) (R. K. PANDA)
JUDICIAL MEMBER VICE PRESIDENT
पुणे Pune; दिन ां क Dated : 30 March, 2026
th
GCVSR Gajjala Chinna Digitally signed by Gajjala
Chinna Venkata Subba Reddy
Venkata Subba Date: 2026.03.30 18:11:38
Reddy +05'30'
आदे श की प्रतितिति अग्रे तिि/Copy of the Order is forwarded to:
1. अपील र्थी / The Appellant;
2. प्रत्यर्थी / The Respondent
3. The concerned Pr.CIT, Pune
4. DR, ITAT, 'B' Bench, Pune
5. ग र्ड फ ईल / Guard file.
आदे शानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune 7 ITA No.173/PUN/2026 S.No. Details Date Initials Designation 1 Draft dictated on 30.03.2026 Sr. PS/PS 2 Draft placed before author 30.03.2026 Sr. PS/PS Draft proposed & placed before 3 JM/AM the Second Member Draft discussed/approved by 4 AM/AM Second Member Approved Draft comes to the 5 Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to 9 the Office Superintendent Date on which file goes to the 10 A.R. 11 Date of Dispatch of order