2025 (11) TMI 1000

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....re is delay of 306 days in filing the instant appeal before this Tribunal. Assessee has filed an affidavit explaining the reasons which led to delay in filing of the appeal. Contents of said affidavit reads as under : '2. That for the A.Y. 2014-15, the learned Assessing Officer of Income Tax, Ward -2. Ahmednagar vide his order dt. 03.09.2022 levied the penalty of Rs. 50,000 u/s 271(1)(b) of the I.T. Act 1961. 3. That the learned CIT(A), Pune 11, vide his appellate order dt. 12.08.2024 confirmed the penalty levied by the Assessing Officer of Income Tax, Ward -2. Ahmednagar referred above. 4. That I am living at rural area where there is no proper guidance available for our tax matters. With the available guidance, ....

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.... referred appeal. 11. That the contents of this affidavit are true and correct to the best of my knowledge and belief." 3. On perusing the averments made in the affidavit, we are satisfied that 'reasonable cause' prevented the assessee to file the appeal within the stipulated time. We note that the delay is not intentional and assessee would not have gained from filing the appeal with a delay. We therefore in light of judgments of Hon'ble Apex Court Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 306 days in filing of the instant appeal bef....

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....arried out u/s. 147 r.w.s.144B of the Act. During the course of assessment proceedings, ld. AO issued notices u/s. 142(1) of the Act on 23.11.2021, 27.01.2022, 03.02.2022 and 28.02.2022 and 04.03.2022. From the perusal of the dates of notices, I find that all these notices were issued during covid-19 pandemic outbreak period and there were restrictions on the movement of general public. Almost two years period have been removed out of the limitation period by the Hon'ble Apex Court in the case of Cognizance for Extension of Limitation In re (2022) 441 ITR 722 (SC) considering the difficulties faced by the litigants. The assessee has been penalized for not responding to the notices issued u/s 142(1) during assessment proceedings. I find that....