CHINTAMAN GANGARAM THAKARE,NSHIK vs. THE ITO WARD 2(1), NASHIK

आयकरअपीलीयअधिकरण, पुणेपीठें, पुणे INCOME TAX APPELLATE TRIBUNAL, PUNE BENCHES, PUNE BENCH: A BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER निर्धारणवर्ा/AssessmentYear: 2016-17) CHINTAMAN GANGARAM THE ITO WARD 2(1), THAKARE KENDRIYA RAJASWA TAARANGAN PAADA BHAVAN, BHAWALI KHURD, GADKARI CHOWK, Vs. TAL IGATPURI, NASHIK-422002, NASHIK-422403, MAHARASHTRA MAHARASHTRA. अपीलधर्थीAppellant प्रत्यर्थी Respondent

Permanent Account Number of AYYPT0490K Assessee:

अपीलधर्थीद्वधरध/Appellant None represented by: प्रत्यर्थीद्वधरध/Respondent Shri Rajesh represented by: Haladkar.Sr.DR सुिवधईकीतधरीख/Date of Hearing 29-July-2026 घोर्णधकीतधरीख/Date of pronouncement: 30-July-2026 आदेश / ORDER PER PAVAN KUMAR GADALE, JM:-

The assessee has filed the appeal against the order of CIT(A)/NFAC, Delhi passed u/sec 147 r.w.s. 144 r.w.s144Band u/sec 250 of the Income Tax Act. The assessee has raised ground of appeal challenging the order of the CIT(A) dismissing the appeal inlimine and sustaining the additions made by the assessing officer. 2. At the time of hearing, it was brought to the knowledge, that there is a delay of 99 days in filing the appeal before Hon'ble Tribunal and the assessee has filed an affidavit for condonation of delay . On consideration of facts and information mentioned in the application there is a reasonable cause explained and the Ld.DR has no specific objections. Accordingly, the delay is condoned and the appeal is admitted. 3. The brief facts of the case are that, the Assessing Officer based on the information in the category of “Risk Management strategy (RMS)- Non filers” on the Insight Portal of the department find that the assessee has purchased immovable property and made cash deposits in the bank accounts in the F.Y.2015-16 and the assessee has not filed the return of income for the A.Y. 2016-17. The Assessing Officer(AO) has reason to believe that the income has escaped assessment and issued notice u/sec 148A(b) of the Act dated 10.02.2023 and there was no compliance by the assessee and the Assessing officer passed the order u/sec 148A(d) of the Act on 14.03.2023 and issued notice u/sec148 of the Act on 15.03.2023. Further, notice u/sec 142(1) of the Act was issued on various dates to explain the sources of acquisition of the property and cash deposits in the bank account and also a show cause notice but there was no response. Therefore, the

Assessing Officer considering the information available on record invoked the provisions of Section 144 of the Act and made the addition of unexplained investments u/sec 69 of the Act of Rs.47,98,000/- and unexplained cash deposits of Rs.51,50,000/- and assessed the total income of Rs.99,48,000/ and passed the order u/sec 147 r.w.s 144 r.w.s144B of the Act dated 29.01.2024. 4. Aggrieved by the order, the assessee has filed an appeal before the CIT(A), whereas the CIT(A) has considered the grounds of appeal, statement of facts, findings of the AO and Form no 35 and find that the assessee has not paid the taxes and the provisions of section 249(4)(b) of the Act are attracted and has issued letter and since there was no compliance by the assesse, the CIT(A) has dismissed the appeal in limine. Aggrieved by the order of the CIT(A), the assessee has filed an appeal before the Hon'ble Tribunal. None appeared on behalf of the assessee. 5. We heard the Ld.DR submissions and perused the material on record. Prima-facie the CIT(A) has passed the order considering the fact that there is no compliance to the letter nor appearance in spite of providing adequate opportunity of hearing. Therefore, the CIT(A) was of the opinion that the assesse is not interested and find that as per Form no 35, the assessee has not paid the taxes/advance tax and the provisions of section 249(4)(b) of the Act are attracted and the CIT(A) has issued letter and there was no response and hence the CIT(A) has dismissed the appeal as un admitted. Whereas the assesse has raised grounds of appeal challenging the additions by the A.O and there could be various reasons for non-appearance/ compliance which cannot be overruled. Further, in the case, were the return of income is not

filed by the assessee and the case falling under section 249(4)(b) of the Act, there is a provision, provided that, the assessee can make an application to appellate authority explaining the good and sufficient reasons for claiming the exemption. Therefore, considering the facts and principles of natural justice, we shall provide with one more opportunity to the assessee. Accordingly, we set aside the order of the CIT(A) and remit the entire disputed issues to the file of the CIT(A) as discussed above. And, we allow the grounds of appeal of the assesse for statistical purpose. 6. In the result, the appeal filed by assessee is allowed for statistical purposes. Order pronounced in the open court on 30.07.2026. MANISH BORAD PAVAN KUMAR GADALE (ACCOUNTANMEMBER) (JUDICIAL MEMBER) Pune, Dated: 30th July, 2026 Abhishek Mohan Abhishek Digitally signed by Abhishek Mohan Mohan Date: 2026.07.31 11:07:48 +05'30' आदेश की प्रतितिति अग्रेतिि / Copy of the Order forwarded to: अिीिार्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. 4. तिभागीय प्रतितिति, आयकर अिीिीय अतिकरण, “A” बेंच, पुणे/ DR, ITAT, “A” Bench, Pune. गार्डफ़ाइि / Guard File 5. ////

आदेशािुसार / BY ORDER,