YOG BUILDERS AND DEVELOPERS,NASHIK vs. INCOME TAX OFFICER, WARD 1(1), NASHIK

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Yog Builders and Income Tax 643/PUN/2026 2012-13 Developers, Officer, Plot No. 14, Ward-1(1), Arya Vidhi Bunglow Kendriya Rajaswa 644/PUN/2026 2013-14 Ashoka Road, Bhavan, Dwarka Corner S.O., Gadkari Chowk, Nashik Agra Road, 645/PUN/2026 2014-15 Maharashtra-422011 Nashik PAN: AAAFY9236C Assessee by : Shri Sanket Joshi Department by : Shri Pawan Bharti (Through virtual) Date of Hearing : 24-06-2026 Date of Pronouncement : 31-07-2026 O R D E R PER ASTHA CHANDRA, J.M.: These three appeals filed by the assessee are directed against the separate order(s) dated 13-11-2023, 08-10-2024 & 25-09-2024 of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [“CIT(A)/NFAC”], pertaining to Assessment Years (“AYs.”) 2012-13, 2013-14 & 2014-15 respectively. Since identical issues are involved, all these appeals were heard together and are being disposed of by this common order.

2 Yog Builders and Developers (batch appeals) partners, the Tribunal has condoned the delay and remitted the matter back to the file of the Ld.AO for denovo adjudication. He, therefore, submitted that the delay may be condoned and since in the present appeals also, the lower authorities have passed the impugned order(s) ex-parte qua the assessee and, therefore, requested that issue(s) in all the three present appeals may be set aside to the file of the Ld.AO for fresh adjudication.

“2. There is delay in filing of the present appeal. In this regard, the assessee has filed an application for condonation of delay duly supported by an affidavit sworn in by the partner, namely. Shri Sameer Dattaram Kodare. We are satisfied with the explanation of the assessee that the assessee was prevented by reasonable cause for not filing the present appeal within the prescribed time limit since her daughter was diagnosed with cancer and was under the treatment and the other partner of the firm was absconding after committing fraud in the partnership firm and a criminal complaint was lodged against her by the remaining partners. After hearing Ld. DR, we condone the delay and proceed to decide the appeal. 3. The appellant has raised the following grounds of appeal :- “1] The assessee firm submits that there was a reasonable cause due to which proper compliance could not be made before learned CIT(A) during the appellate proceedings and therefore, the matter

3 Yog Builders and Developers (batch appeals) may please be set-aside to the learned CIT(A) for denovo adjudication. 2] The assessee submits that there was a reasonable cause due to which proper compliance could not be made before A.O. during the assessment proceedings and therefore, the matter may please be set-aside to the A.O. for de-novo adjudication. 3] Without prejudice to the above grounds, the learned CIT(A) erred in confirming the addition of Rs.3,08,76,445 made by the A.O. u/s 69A towards unexplained credits to the bank account of the assessee firm without appreciating that the said addition is not justified in law and on facts of the case. 4] Without prejudice to the above grounds, the learned CIT(A) ought to have appreciated that the said credits of Rs.3,08,76,445 were duly recorded in the books of accounts maintained by the assessee firm and therefore, invocation of section 69A for making addition is not valid in the instant case thereby making the assessment order bad in law. 5] Without prejudice to the above grounds, the assessee firm submits that the copy of reasons recorded by the A.O. for reopening the asst. of the assessee firm were never confronted to the assessee firm and therefore, the asst. proceedings may please be quashed as being completed without following the principles of natural justice. 6] Without prejudice to the above grounds, the appellant submits that the application sent by the A.O. to the higher authority for obtaining approval u/s 151 and the approval u/s 151 obtained from the Higher Authority u/s 151 has not been confronted to the appellant along with the Notice u/s 148 and hence, the notice u/s 148 may be declared as null and void in view of CBDT instructions F.No.299/10/2022-Dir(lnv.III)/611 Dated: 01.08.2022 as well as the law laid down by Hon’ble Delhi High Court in Tia Enterprises (P) Ltd. Vs. ITO [(2024) 468 ITR 5]. 7] The assessee firm submits that it may please be allowed to furnish additional evidences in support of its grounds of appeal before the Hon’ble Tribunal. 8] The appellant craves leave to add/ alter/ amend any of the grounds of appeal.” 4. Facts of the case, in brief, are that the assessee is a partnership firm and has furnished return of income on 06.12.2016 declaring income at Rs.Nil. On the basis of information that the assessee firm has deposited Rs.3,08,76,445/- in its bank accounts whereas in the return of income turnover was shown at Rs.Nil, therefore, the case of the assessee firm was reopened u/s 147 and notice u/s 148 was issued on 31.03.2021. Subsequently, notices u/s 142(1) and show cause notice respectively were issued to the assessee, however, the assessee did not file any reply, therefore, the Assessing Officer vide order dated 19.03.2022 completed the assessment proceedings u/s 147 r.w.s. 144 r.w.s. 144B of the IT Act by determining income at Rs.3,08,76,445/- as against the income of Rs.Nil returned by the assessee u/s 139 of the IT Act. The above assessed income included addition of Rs.3,08,76,445/- being unexplained money u/s 69 of the IT Act deposited in bank account of the assessee. 5. Being aggrieved with the above assessment order, the assessee preferred any appeal before Ld. CIT(A)/NFAC. Since the assessee remained absent, Ld. CIT(A)/NFAC dismissed the appeal filed by the assessee without going into merits of the case. 6. It is the above order against which the assessee is in appeal before this Tribunal.

4 Yog Builders and Developers (batch appeals) 7. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book furnished by the assessee. In this regard, we find that it is the sole request of the counsel of the assessee that the matter may kindly be restored to the file of the Assessing Officer to determine the real income since the assessment order as well as appellate order were passed ex-parte i.e. in the absence of the assessee. Ld. DR raised no objection to the request of the assessee. 8. Considering the totality of the facts of case and 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)/NFAC and remand the matter back to the file of the Assessing Officer with a direction to pass assessment order 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 the Assessing Officer in this regard and to produce relevant documents, evidences and submissions, if any, in support of grounds of appeal without taking any adjournment under any pretext, otherwise the Assessing Officer shall be at liberty to pass appropriate orders as per law. Thus, the grounds of appeal raised by the assessee are allowed for statistical purposes. 9. In the result, the appeal filed by the assessee is allowed for statistical purposes.” 6. Following the order of the Co-ordinate Bench of the Tribunal (supra), we deem it fit to set aside the impugned order(s) of the Ld.CIT(A)/NFAC and restore the matter back to the file of theLd.AO for denovo adjudication and as per fact and law, after affording due opportunity of hearing to the parties. Needless to say, the assessee shall comply with the notices issued by the Ld.CIT(A)/NFAC and make its submissions on the appointed date without seeking any adjournment under any pretext, unless required for the sufficient cause, failing which the Ld.CIT(A)/NFAC shall be at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds raised by the assessee in all the appeals are accordingly allowed for statistical purposes.

Sd/- Sd/- (RAMA KANTA PANDA) (ASTHA CHANDRA) VICE PRESIDENT JUDICIAL MEMBER पुणे/Pune; दिन ांक/Dated : 31-07-2026 Tadepalli Naga Digitally signed by Tadepalli Naga Murali Mohan TNMM Murali Mohan Date: 2026.08.03 10:44:31 +05'30'

5 Yog Builders and Developers (batch appeals) 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, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune