NIKHIL SURESH MHATRE,PUNE vs. WARD-9(3), PUNE

In this case, on 07.01.2026, 18.02.2026 and 07.05.2026 none appeared on behalf of the assessee and the case was adjourned. On 13.08.2026 a letter was filed requesting for adjournment. Moreover, there is no power of attorney or authority letter on record. Today also no one appeared. No written submission or no documentary evidence has been filed

In this case, it is observed that during the assessment proceedings, the assessee has not filed any details hence assessment order was passed ex-parte by the Assessing Officer (AO) u/s 144 r.w.s. 147 of the Act. The AO assessed the income at Rs.72,90,920/-. Aggrieved by the assessment order, the assessee filed an appeal before the Ld. CIT(A) with a delay of 213 days. The Ld. CIT(A) condoned the delay. The Ld. CIT(A) noted that during the appellate proceedings before the Ld. CIT(A), the assessee filed documentary evidences. Therefore, as per section 251(1)(a) of the Act, the Ld. CIT(A) set aside the order of the AO to the AO for de-novo adjudication. However, it is observed that vide ground No. 4, the assessee had raised legal ground before the Ld. CIT(A). It is observed that the CIT(A) has not adjudicated the legal ground raised by the assessee challenging the validity of notice u/s 148 of the Act. It is mandatory for the Ld. CIT(A) to adjudicate the legal ground. In these facts and circumstances of the case, we set aside the order of the Ld. CIT(A) to Ld. CIT(A) with a direction to adjudicate the legal ground filed by the assessee. The Ld. CIT(A) shall provide opportunity of hearing to the assessee. The assessee shall file all the necessary documents before the Ld. CITt(A). Accordingly, the grounds raised by the assessee are allowed for statistical purpose. Delay : 4. There has been 19 days in filing of the appeal before the Tribunal. However, in the interest of justice, we condone the delay in filing of the appeal.

In the result, the appeal of the assessee is allowed for statistical purpose.