VITTHAL LAXMAN BHUJADI,PUNE vs. CIT, ITO WARD-11(1), PUNE, PUNE

ITA 1358/PUN/2026Status: DisposedITAT Pune21 September 2026AY 2014-157 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(A)/NFAC, directing them to grant one last opportunity to the assessee to substantiate his case. The assessee was cautioned against seeking adjournments.

What were the facts?

The assessee, a medical professional, had his income determined at Rs. 42,80,140/- after reassessment proceedings. The Assessing Officer made an addition of Rs. 52,80,000/- for unexplained cash and cheque deposits with Mr. Anil Varpe.

What were the issues?

Whether the assessee should be granted another opportunity to present his case before the CIT(A)/NFAC, given the circumstances of non-compliance.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148,Section 142(1),Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI R. K. PANDA & Ms. ASTHA CHANDRA

For Appellant: Shri Hemant Shah, CA
For Respondent: Ms. Bhavya I.V., JCIT-DR
Hearing: 16.09.2026Pronounced: 21.09.2026

PER R.K. PANDA, VICE PRESIDENT :

This appeal filed by the assessee is directed against the order dated 16.01.2024 of the ld.CIT(A)/NFAC, Delhi relating to Assessment Year 2014-15. 2. Although a number of grounds have been raised by the assessee, however, these all relate to the exparte order of the ld.CIT(A)/NFAC in confirming the addition of Rs.52,80,000/- made by the Assessing Officer.

2 Vitthal Laxman Bhujadi

3.

Facts of the case in brief are that the assessee is a Medical Professional and e-filed his return of income on 29.11.2014 declaring total income of Rs.8,68,641/-. An order u/s.143(3) of the Act dated 30.12.2016 was passed determining the total income at Rs.42,80,140/-. Subseq

The order continues below.

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