BALKRUSHNA ASARAM KALBHOR,AHMEDNAGAR vs. INCOME TAX OFFICER WARD 1, AHMEDNAGAR

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ITA 424/PUN/2026Status: DisposedITAT Pune13 August 2026AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that in the interest of justice, the matter should be sent back to the CIT(A) for a fresh adjudication on merits. The assessee was directed to provide necessary documentation and evidence without seeking further adjournments.

What were the facts?

The assessee did not file a return of income, leading to a reopening of the assessment. The Assessing Officer treated a large cash deposit in the assessee's bank account as unexplained income. The CIT(A) dismissed the assessee's appeal ex-parte due to non-compliance with hearing notices.

What were the issues?

Whether the ex-parte order of the CIT(A) was justified, and whether the assessee should be granted another opportunity to present their case and evidence.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 133(6),Section 69A,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

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

Before: SHRI RAMA KANTA PANDA & Ms. ASTHA CHANDRA

For Appellant: Smt. Deepa Khare
For Respondent: Shri Avinash Karpe

PER ASTHA CHANDRA, J.M.:

The appeal filed by the assessee is directed against the order dated 26-11-2025 of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [“CIT(A)/NFAC”], u/s. 250 of the Income Tax Act, 1961 (the “Act”), pertaining to Assessment Year (“AY”) 2014-15. 2. Briefly stated, the facts of the case are that the assessee is an individual and did not file his return of income for AY. 2013-14. Based on the AIR information, the case of the assessee was reopened u/s. 147 of the Act for the reason that the assessee had deposited total cash of Rs. 1,22,12,300/- in his bank account, which remained unexplained due to non-furnishing of return of income. Notice u/s. 148 of the Act was issued on 03-03-2021. Due to lack of any response to notice issued u/s. 148 of the Act and various other statutory notices issued to the assessee by the Ld. Assessing Officer (“AO”) from time to time and after obtaining information u/s. 133(6) of the Act from the concerned bank, the Ld.AO proceeded to complete the assessment ex-parte assessing the total income at Rs. 41,51,389/- treating the said amount as unexplained money u/s.

2 69A of the Act, vide his order dt. 31-03-2022 passed u/s. 147 r.w.s. 144 r.w.s. 144B of the Act.

3.

Aggrieved, the assessee filed an appeal before the Ld.CIT(A)/NFAC. During the appellate proceedings, three notices of hearing were issued by the Ld.CIT(A)/NFAC. However, due to non-compliance to the said notices, the Ld.CIT(A)/NFAC passed the ex-parte order, dismissing the appeal of the assessee.

4.

Although several grounds of appeal have been raised by the assessee, all these relate to an ex-parte order of the Ld.CIT(A)/NFAC, confirming the addition of Rs. 41,51,389/- made by the Ld.AO as unexplained money u/s. 69A of the Act.

5.

We have heard the Ld. Representatives of the Parties and perused the material available on record. The Ld.AR submitted that the assessee had sought adjournment on the first date of hearing but failed to submit any response thereafter due to certain unavoidable circumstances beyond the control of the assessee. The Ld.AR submitted that the assessee is an agriculturist and carrying out the activity of supply of milk on small scale. His income comprises of only agricultural income. She submitted that the assessee has a strong case on merits and hence, humbly prayed that in the interest of justice, the assessee may be granted one more opportunity to substantiate his case by filing the requisite details/documents/evidences. The Ld.DR, on the other hand, supported the order of the Ld.CIT(A)/NFAC and the Ld.AO. We observe that the Ld.CIT(A)/NFAC has rendered his decision on merits of the case, however, he has confirmed the addition of Rs. 41,51,389/- u/s. 69A of the Act made by the Ld.AO due to absence of any explanation/supporting evidence filed by the assessee neither before the Ld.AO during the assessment proceedings nor at the time of appellate proceedings before the him.

3

6.

On the facts and in the circumstances of the case enumerated above, we are of the opinion that in the interest of justice, the matter deserves to be sent back to the file of the Ld.CIT(A)/NFAC) for adjudicating the assessee‟s appeal afresh, on merits and as per fact and law, after allowing reasonable opportunity of hearing to the assessee. Needless to say, the assessee shall provide the requisite support in terms of submitting the relevant details/documents/evidence as may be required/called upon on the appointed date, without seeking any adjournment, unless required for a sufficient cause, failing which the Ld.CIT(A)/NFAC shall be at liberty to pass the appropriate order in accordance with law. We hold and direct accordingly. The grounds of appeal raised by the assessee are accordingly allowed for statistical purposes.

7.

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes.

Order pronounced in the open Court on 13-08-2026 (RAMA KANTA PANDA) (ASTHA CHANDRA) VICE PRESIDENT JUDICIAL MEMBER पुणे/Pune; दिन ांक/Dated : 13-08-2026 Tadepalli Naga Naga Murali Mohan Murali Mohan Date: 2026.08.14 09:46:49 TNMM +05'30'

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent

3.

The concerned Pr.CIT, Pune

4.

DR, ITAT, „SMC‟ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, ////

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