DINKAR PANDURANG SAWANT,MUMBAI vs. ITO WARD 42 (2) (2), MUMBAI

This appeal has been preferred by the Assessee against the order dated 15.07.2025, impugned herein, passed by the Ld. Commissioner of Income Tax (Appeals), ADDL/JCIT (A) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2011-12.

It appears from the impugned order that the Ld. Commissioner though mentioned in para no. 4 about the opportunities provided to the assessee by issuing various notices, however ultimately dismissed the appeal of the Assessee in limine, sustaining the additions of Rs.15,59,824/- being unexplained cash credit u/s 68 of the act and Rs. 25,000/- as income from other Mr. Dinkar Pandurang Sawant sources, made by the AO vide Assessment Order dt. 24/03/2014 u/s 143 (3) of the Act. However, it is a fact, as demonstrated by the Ld. counsel for the Assessee that the 1st appeal before the Ld. Commissioner was filed on 22/04/2014 and the erstwhile Ld. Commissioner issued notices to the Assessee, in response to which the Assessee filed relevant documents from time to time and the erstwhile Ld. Commissioner also sought for remand report from Assessing Officer and therefore the Assessing Officer initiated the remand proceedings and ultimately on the basis of documents and detail submitted by the assessee filed two remand reports dated 07/12/2016 and 25/04/2017. However, may be inadvertently or because of non-transmission of appeal filed physically to the ‘National Faceless Appeal Centre’, documents filed and remand reports respectively filed by the Assessee and the AO, were remained to be considered by the Ld. Commissioner and thus by considering the peculiar facts and circumstances in totality for proper and just decision of the case and substantial justice and fair play, this court is inclined to remand the instant case to the file of the Ld. Commissioner, as the parties have also consented to, for decision afresh, suffice to say by providing a reasonable opportunity being heard to the Assessee.

This court clarifies that the Ld. Commissioner while adjudicating the appeal shall also consider the remand reports already filed by the Assessing Officer in physical form.

The assesse is also directed to file the relevant documents which were already filed in the remand proceedings, as well as before the authorities below.

In the aforesaid terms, the case is accordingly remanded to the file of the Ld. Commissioner.