LATA KAILAS DAGADE,BAKAJI CORNER, BAVDHAN BK, PUNE vs. INCOME TAX OFFICER, WARD 2(2), PUNE, INCOME TAX OFFICE, SWARGATE, PUNE

At the time of hearing, the Ld.AR submitted that there is delay in filing the appeal before the Hon'ble Tribunal 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.

At the time of hearing, the Ld.A.R submitted that the CIT(A) has erred in sustaining the action of the AO overlooking the information of the 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).

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. 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 seven notices referred at Para 5 of the order and the assessee has sought adjournment on the two dates and there was no response on other dates. Whereas the assesse has raised grounds of appeal challenging the addition of short term capital gains 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, we shall provide with one more opportunity of hearing to the assessee to substantiate the case with evidences and information subject to payment of cost of Rs.20,000/- to Maharashtra State Legal Services Authority within one month from the date of receipt of the order and produce the proof of payment. Accordingly, we 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 submitted the information for early disposal of appeal. And the grounds of appeal of the assessee are allowed for statistical purposes.

In the result, the appeal filed by the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 04th August, 2026. MANISH BORAD PAVAN KUMAR GADALE (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Pune, Dated: 04th August, 2026 Abhishek Mohan Abhishek Mohan Mohan Date: 2026.08.04 15:54:30 +05'30' आदेशकीप्रतितितिअग्रेतिि / Copy of the Order forwarded to : अिीिार्थी / The Appellant. 1. प्रत्यर्थी / The Respondent.

The Pr. CIT concerned. 4. तिभागीय प्रतितिति, आयकर अिीिीय अतिकरण, “A” बेंच, पुणे/ DR, ITAT, “A” Bench, Pune. गार्डफ़ाइि / Guard File. 5. ////