AHSANUL HAQUE KHAN,PUNE vs. INCOME TAX OFFICER WARD 8(1), AKURDI

At the time of hearing, the Ld.AR submitted that there is a delay of 133 days in filing the appeal before Hon'ble Tribunal and the delay was not intentional and the assessee has filed an affidavit for condonation of delay. On consideration of facts and information mentioned in the affidavit, there is a reasonable cause explained and the Ld. DR. has no specific objections. Accordingly, the delay is condoned and the appeal is admitted.

The brief facts of the case are that, the Assesseing Officer (A.O) has received information through ITBA in NMS/AIMS schedule that the assessee has made substantial cash deposits in the bank accounts in the F.Y. 2012-13 and the assessee has not filed the return of income for the A.Y. 2013-14. The A.O has reason to believe that the income has escaped assessment and has issued notice u/sec148 of the Act and there was no response. Further notice u/sec 142(1) of the Act was issued from time to time calling for explanations in respect of sources of cash deposits in bank account and there was no compliance. The A.O has issued a show cause notice and the assessee has filed the letter dated 16.03.2022 mentioning that the assessee has not undertaken any transactions and the bank accounts does not belong to the assessee. The A.O find that the assessee has not made submissions with supporting sources and evidences on the disputed issue in spite of providing adequate opportunities of 2 hearing and finally the A.O considering the information available on record has invoked the provisions of section 144 of the Act and made addition of unexplained money u/sec69A of the Act and assessed the total income of Rs.1,25,84,300/-and passed the order u/sec147 rws144 r.w.s144B of the Act dated 26.03.2022.

Aggrieved by the order, the assessee has filed an appeal before the CIT(A). Whereas the CIT(A) has considered grounds of appeal, statements of facts, finding of the AO and has issued notice of hearing and since there was no compliance, therefore the CIT(A) considering the information available on record has confirmed the action of the A.O and dismissed the assessee’s appeal. Aggrieved by the order of the CIT(A), the assessee has filed the appeal before the Hon'ble Tribunal. 5. At the time of hearing, the Ld.AR submitted that the CIT(A) has erred in confirming the action of the AO overlooking the information of the assessment proceedings and the Ld.AR mentioned that non-compliance of notices before the CIT(A) is not a wanton act but circumstances beyond the control of the assessee and the assessee has a good case on merits and shall substantiate with material evidences and prayed for an opportunity before the Lower authorities. Per contra, the Ld.DR supported the order of CIT(A). 6. We heard the rival submissions and perused the material on record. Prima facie CIT(A) has passed the order considering the facts that there is no compliance in spite of providing adequate opportunity of hearing and notices were issued. 3 Therefore, CIT(A) was of the opinion that the assessee is not interested in prosecuting the appeal and dismiss the appeal ex-parte confirming the action of the Assessing Officer. Whereas the CIT(A) has issued notices on various dates referred at Para 5 of the order but there was no response. Whereas the assesse has raised grounds of appeal challenging the addition u/sec69A of the Act made by the A.O and there could be various reasons for non-appearance/ non-compliance which cannot be overruled. Therefore, considering the facts, circumstances, submissions and principles of natural justice, shall provide with one more opportunity of hearing to the assessee to substantiate the case with evidences and information. Accordingly, set aside the order of the CIT(A) and remit the disputed issue to the file of the CIT(A) to adjudicate afresh and the assessee should be provided adequate opportunity of hearing and shall cooperate in submitting the information for early disposal of appeal. And the grounds of appeal of the assesse are allowed for statistical purposes. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 12th August, 2026. Sd/- Sd/- RAMA KANTA PANDA PAVAN KUMAR GADALE (VICE PRESIDENT) (JUDICIAL MEMBER) Pune; दिन ांक / Dated: 12th August, 2026 Abhishek Mohan Abhishek Digitally signed by Abhishek Mohan Mohan Date: 2026.08.12 15:54:02 +05'30' 4 आिेशकीप्रतितितिअग्रेतिि / Copy of the Order forwarded to : अिीि र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. तिभ गीयप्रतितनति, आयकरअिीिीयअतिकरण, “A” बेंच, 4. पुणे/ DR, ITAT, “A” Bench, Pune. ग र्डफ़ इि / Guard File. 5. //True Copy// आिेश नुस र / BY ORDER,