SATISH VASANT KAMBLE,KARAD RURAL vs. INCOME TAX OFFICER, WARD 2, SANGLI

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.2595/PUN/2026 िनधा�रण वष� / Assessment Year : 2021-22 Satish Vasant Kamble, Vs. ITO, Ward-2, Sangli. Kolewadi, Sub-Station Kolewadi, Karad H.O., Karad Rural- 415110. PAN : AYCPK5428J Appellant Respondent Assessee by : None Revenue by : Smt. R. M. Brindha Date of hearing : 29.07.2026 Date of pronouncement : 30.07.2026 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 27.04.2026 passed by Ld. CIT(A)/NFAC for the assessment year 2021-22. 2. Facts of the case, in brief, are that the assessee is an individual and has furnished his return of income on 25.12.2021 declaring income of Rs.4,36,220/-. The return was processed u/s 143(1) and subsequently, the case was selected for scrutiny and notices u/s

2 ITA No.2595/PUN/2026 143(2) and 142(1) and show cause notice u/s 144 of the IT Act respectively were issued to the assessee. In reply, the assessee submitted that he is in receipt of compensation from State Government for acquisition of urban agricultural land and has claimed exemption u/s 10(37) of the IT Act, however, the assessee has not replied regarding the cash deposit of Rs.21,10,300/- made by him in his Axis Bank Account. Therefore, the Assessing Officer vide order dated 21.12.2022 completed the assessment proceedings u/s 143(3) r.w.s. 144B of the IT Act by determining the income of the assessee at Rs.25,46,520/- as against the income of Rs.4,36,220/- returned by the assessee. The above assessed income includes addition of Rs.21,10,300/- being unexplained cash deposit u/s 69A of the IT Act. 3. Being aggrieved with the above assessment order, the assessee preferred an appeal before Ld. CIT(A)/NFAC. Since the appeal was filed belatedly, Ld. CIT(A)/NFAC dismissed the appeal without condoning the delay. 4. It is the above order against which the assessee is in appeal before this Tribunal.

3 ITA No.2595/PUN/2026 5. When the appeal was called for hearing, neither anybody appeared on behalf of the appellant-assessee nor any application for adjournment was filed despite the intimation of date of hearing, therefore, we proceed to decide the appeal on the basis of material available on record as well as after hearing Ld. DR. 6. We have Ld. DR and perused the material available on record. In this regard, we find that it is the sole request of the assessee that the matter may kindly be restored back to the file of Ld. CIT(A)/NFAC, so that the assessee can substantiate the grounds of appeal, since earlier Ld. CIT(A)/NFAC dismissed the appeal only on the ground of delay for which the appellant was prevented by sufficient and reasonable cause for not furnishing the appeal before Ld. CIT(A)/NFAC within the prescribed time limit. 7. Considering the totality of the facts of the case and in the interest of justice and without going into the merits of the case, we deem it appropriate to set-aside the order passed by Ld. CIT(A)/NFAC and restore the matter back to the file of Ld. CIT(A)/NFAC with a direction to condone the delay and decide the appeal afresh and as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby

4 ITA No.2595/PUN/2026 directed to respond to the notices issued by Ld. CIT(A)/NFAC 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)/NFAC 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. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 30th day of July, 2026. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 30th July, 2026. Sujeet/DOC Sujeet Kumar Digitally signed by Sujeet Kumar Sharma Sharma Date: 2026.07.30 16:57:35 आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : +05'30' अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब�च, 4. पुणे / DR, ITAT, “SMC” Bench, Pune. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.