IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2018-19 Ravinanda Landmarks Unit 3 ITO, Ward 5(1), Pune D-38, Vastushree Complex, Vs.

Hyde Park, Market Yard, Pune – 411037 PAN: AAOFR1700Q (Appellant) (Respondent)

Assessee by : Shri Suhas Bora Department by : Shri Akhilesh Srivastva, Addl.CIT Date of hearing : 12-08-2025 Date of pronouncement : 04-09-2025

O R D E R

PER R.K. PANDA, VP:

This appeal filed by the assessee is directed against the order dated

28.03.2025 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2018-19 dismissing the appeal of the assessee on account of delay in filing of the same by

1337 days.

2. Facts of the case, in brief, are that the assessee is an individual and filed his return of income on 27.10.2018 declaring total income of Nil. The case was selected for scrutiny and statutory notices u/s 143(2) and 142(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) were issued and served on the assessee, in response to which the assessee filed the requisite details.

3. During the course of assessment proceedings the Assessing Officer noted