आदेश / ORDER

PER SANDEEP GOSAIN, JM:

The present appeals have been filed by the assessee challenging the different impugned order dated 06.08.2025, 05.04.2024 and 05.04.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the Office of The Commissioner Of Income Tax, Appeal [ CIT (A)], Pune- 11 for the Assessment Years 2016-17, 2013-14 and 2013-14.

1.1 Since all the issues involved in these appeals are common and identical and belongs to the same assesse, therefore, they have been clubbed, heard together and consolidated order is being passed for the sake of convenience and brevity. Firstly, we shall take ITA No. 4956/Mum/2025, A.Y 2013-14 as lead case and facts narrated therein.

2. At the very outset we noticed that there is a delay of approximately 402 days in filing of present appeal and in this regard assessee has filed an affidavit thereby explaining the delay and the same is reproduced herein below:

IN THE INCOME TAX APPELLATE TRIBUNAL

MUMBAI BENCH, MUMBAI

AFFIDAVIT IN SUPPORT OF DELAY CONDONATION APPLICATION

IN FILING APPEAL AGAINST ORDER DATED 05/04/2024

[PENALTY U/S. 271AAB(1)(C)]

I, Rajesh Dake, son of Ramchandra Dake, aged about 54 years, resident of B/2, Usha Prabha CHS, Ram Ganesh Gadkari Marg, Prabhu Ali, Panvel, Raigad - 410206, do hereby solemnly affirm and state as follows:

1. That I am the appellant in the above-mentioned matter, and I am filing this affidavit in support of my application for condonation of delay in filing the appeal before the Hon'ble Income Tax Appellate Tribunal (ITAT), Mumbai for AY 2013-14.

2. That the order dated 05/04/2024 of the learned Commissioner of Income Tax (Appeals) – Pune 11, in respect of the assessment year 2013-14, was received by me on the same date. As per the provisions of the Income Tax Act, 1961, the appeal was to be filed before the Hon'ble ITAT within 60 days from the date of receipt of the order.

3. That due to severe and continued financial hardship, I was unable to arrange the necessary funds required to pay the professional fees to my legal representatives or tax consultants for filing the appeal within the prescribed time. The difficulty was not momentary, but sustained for years, rendering me incapable of pursuing even basic legal remedy.

4. That despite my sincere and diligent efforts, I could not arrange the required professional fees within the time limit for the following reasons:

o I have had no regular income for the last 8-10 years, and have not filed income tax returns during this period due to complete lack of taxable income.

o I am entirely dependent on the goodwill and support of my brothers for basic subsistence and household expenses.

o I was also under emotional and mental stress due to attachment of all my immovable properties by the Department, despite most of the tax demands being already deleted or paid.

o All my bank accounts, shareholdings, and directorships have also been provisionally attached by the Department, thereby paralysing any avenue for economic recovery.

o Given such total financial collapse, no professional was willing to take up my matter unless advance fees were paid, which I could not afford due to circumstances beyond my control.

5. The delay occurred solely due to my inability to arrange funds for the professional fees of my legal advisor or consultant, and the refusal of professionals to take up the matter due to my financial difficulties. Without professional assistance, it was impossible to proceed with the filing.

6. That I have prepared the following table to show the computation of the days of delay in filing the appeal:

7. That I have a strong case and i