" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1013/PUN/2025 Assessment Year : 2017-18 Bhausaheb Kisan Magar, A/P. Pargaon (S.M.), Tal Daund, Dist. Pune 412 203, Maharashtra PAN : BUMPM3105K Vs. Income Tax Officer, Ward-13(2), Pune Appellant Respondent आदेश / ORDER This appeal filed by the assessee pertaining to the assessment year 2017-18 is directed against the order dated 12.03.2025 of Addl/JCIT(A)-2, Chennai passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of the Assessment Order dated 11.12.2019 passed u/s.143(3) of the Act. 2. Assessee has raised following grounds of appeal : “1. The Id CIT(A) erred in law and on facts in dismissing appeal by not condoning the delay without appreciating the facts and circumstances of the case. 2. The Id CIT(A) erred in law and on facts in confirming the assessed income at Rs.14,12,450/- without granting relief u/s.89(1) of Rs.1,35,304/- 3. The appellant carves leave to add, alter, modify or substitute any ground of appeal at the time of hearing.” Assessee by : Smt. Deepa Khare Revenue by : Shri Dayanand Jawalikar Date of hearing : 10.06.2025 Date of pronouncement : 20.06.2025 ITA No.1013/PUN/2025 Bhausaheb Kisan Magar 2 3. At the outset, Ld. Counsel for the assessee submitted that ld.CIT(A) has dismissed the appeal in limine being barred by limitation. She stated that delay before ld.CIT(A) was mainly on account of covid-19 restriction and major portion to be excluded in view of judgment of Hon’ble Apex Court in the case of Cognizance for Extension of Limitation, dated 23.03.2020, 10.01.2022 holding that period from 15.03.2022 to 28.02.2022 would stand excluded. She further stated that assessee was facing severe financial problems and liquidity. It was only after post covid-19 assessee approached the consultant to file appeal before ld.CIT(A). She submitted that assessee has prima-facie a very good case because certain deductions claimed under Chapter VIA has not been allowed and ld.AO has assessed the income at Rs.14,12,450/- as against the returned income of Rs.13,11,340/- without granting relief u/s.89(1) of the Act. She stated that assessee shall furnish necessary details before the lower authorities if an opportunity is granted. Ld. Departmental Representative did not controvert the contention made by ld.Counsel for the assessee. 4. I have heard the contentions made by both the sides and perused the record placed before me. I observe that assessment order for A.Y. 2017-18 was finalised on 11.12.2019 assessing income at Rs.14,12,450/- and ld. AO denied the deductions under Chapter VIA for want of necessary evidence without granting relief u/s.89(1) of the Act. Appeal before ld.CIT(A) got delayed by 1196 days. Before me, Ld. Counsel for the assessee has explained the delay and major portion of the same is on account of covid-19 pandemic outbreak prevailed across the country. Considering the reasons stated before me and in light of judgment of Hon’ble Supreme Court in the case of Collector Land Acquisition Vs. MST Katiji (1987) 167 ITR 471 SC, I condone the delay in filing of appeal ITA No.1013/PUN/2025 Bhausaheb Kisan Magar 3 before ld.CIT(A). So far as merits of the case are concerned, I find that deductions under Chapter VIA have been denied to the assessee for want of necessary evidence. Therefore considering the totality of the facts and circumstances of the case, in the interest of justice and being fair to both the parties I deem it proper to restore the issues raised on merit to the file of ld.CIT(A) for necessary adjudication. Assessee is directed to provide latest email id and contact detail to the department for receiving the notices from ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is set aside and the effective grounds of appeal raised by the assessee are allowed for statistical purposes. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 20th day of June, 2025. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 20th June, 2025. Satish ITA No.1013/PUN/2025 Bhausaheb Kisan Magar 4 आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब\u0014च, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune "