AMOL VIKAS GHOLAP,NASHIK ROAD vs. ITO WARD 1(2), NASHIK

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2695/PUN/2026 िनधा�रण वष� / Assessment Year : 2012-13 Amol Vikas Gholap, Vs. ITO, Ward-1(2), Nashik. B-2, Gurukripa Apt., Datta Mandir Road, Nashik Road, Nashik- 422101. PAN : ALNPG1076C Appellant Respondent Assessee by : Shri Piyush Bafna (Virtual) Revenue by : Smt. R. M. Brindha Date of hearing : 30.07.2026 Date of pronouncement : 31.07.2026 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 06.03.2026 passed by Ld. Addl./JCIT(A)-2, Surat [‘Ld. CIT(A)’] for the assessment year 2012-13. 2. Facts of the case, in brief, are that the assessee is an individual and has furnished his return of income on 31.07.2012 declaring income of Rs.2,65,010/-. The case was reopened u/s 147 of the IT

2 ITA No.2695/PUN/2026 Act and notice u/s 148 of the IT Act was issued on 31.03.2019. The assessee furnished return in response to above notice on 26.04.2019. Subsequently, the Assessing Officer vide order dated 26.09.2019 completed the assessment proceedings u/s 143(3) r.w.s. 147 of the IT Act by determining income of Rs.5,65,000/- as against the income of Rs.2,65,010. 3. Being aggrieved with the above assessment order, the assessee preferred an appeal before Ld. CIT(A). Since the assessee remained absent, Ld. CIT(A) dismissed the appeal filed by the assessee for want of prosecution. 4. It is the above order against which the assessee is in appeal before this Tribunal. 5. We have heard Ld. Counsels from both the sides and perused the material available on record. In this regard, we find that various grounds have been raised by the assessee, however, it is the sole request of the counsel of the assessee that the matter may kindly be restored back to the file of Ld. CIT(A), so that the assessee can substantiate the grounds of appeal, since earlier Ld. CIT(A) dismissed the appeal for want of prosecution for which the appellant

3 ITA No.2695/PUN/2026 was prevented by sufficient and reasonable cause for not appearing before Ld. CIT(A) on the dates of hearing. Accordingly, it was prayed by Ld. Counsel of the assessee to set-aside the order passed by Ld. CIT(A). 6. Considering the totality of the facts of the case, we find some force in the arguments of the counsel of the assessee and accordingly, in the interest of justice and without going into merits of the case, we deem it appropriate to set-aside the order passed by Ld. CIT(A) and restore the matter back to the file of Ld. CIT(A) with a direction to decide the appeal afresh and as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT(A) in this regard and to produce relevant documents, submissions and evidences, if any, in support of grounds of appeal without taking any adjournment under any pretext, otherwise Ld. CIT(A) shall be at liberty to pass appropriate orders as per law. Thus, the ground nos.1 to 5 raised by the assessee are allowed for statistical purposes. Since we have restored the matter back to the

4 ITA No.2695/PUN/2026 file of Ld. CIT(A) for deciding the appeal afresh, remaining grounds related with merits of the case need not to be adjudicated. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 31st day of July, 2026. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 31st July, 2026. Sujeet/DOC Sujeet Kumar Digitally signed by Sujeet Kumar Sharma Sharma Date: 2026.07.31 11:47:36 आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : +05'30' अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Addl./JCIT(A)-2, Surat. 4. The Pr. CIT/CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब�च, 5. पुणे / DR, ITAT, “SMC” Bench, Pune. गाड� फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.