SHARAD GANPAT HULAWALE ,PUNE vs. ITO WD-9(3) , PUNE

At the time of hearing, the Ld.AR submitted that there is a delay 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 affidavit, there is a reasonable cause explained and the Ld. DR. has no specific objections. Accordingly, the delay is condoned and the appeal is admitted.

The brief facts of the case are that, the Income Tax Department has received information that the assessee has made cash deposits in the bank account and received contract receipts in the F.Y. 2011-12 and the assessee has not filed the return of income for the A.Y. 2012-13.The AO has reason to believe that the income has escaped assessment and issued notice u/sec 148 of the Act and further issued notice u/secs 142(1) of the Act was issued and there was no compliance. Finally a show cause notice was issued and there was no response. The A.O considering the information available on record invoked provisions of section 144 of the Act and made addition by estimating business income of Rs.7,42,933/- and unexplained cash credits u/sec68 of the Act of Rs.22,41,500/- and passed the order u/sec 144 r.w.s. 147of the Income Tax Act dated 29.11.2019. 4. Aggrieved by the order, the assessee has filed an appeal before the CIT(A). Whereas the CIT(A) has considered grounds of appeal, statements of facts, finding of the Ld.AO and has issued notice of hearing and since there was no compliance, CIT(A) considering the information available on record has confirmed the action of the .AO and dismissed the assessee’s appeal. Aggrieved by the order of the CIT(A), the assessee has filed the appeal before the Hon'ble Tribunal.

At the time of hearing, the Ld.AR submitted that the CIT(A) has erred in confirming the action of the AO overlooking the information of the assessment 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 notices referred at Para6.1 of the order but there was no response. Whereas the assesse has raised grounds of appeal challenging the additions 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. Accordingly, set aside the order of the CIT(A) and remit the disputed issue to the file of the Assessing Officer to adjudicate afresh and the assessee should be provided adequateopportunity of hearing and shall cooperate in submitting the information for early disposal of appeal. And the grounds of appeal of the assesse 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 13th July, 2026. DIPAK P. RIPOTE PAVAN KUMAR GADALE (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Pune, Dated: 13th July, 2026 Abhishek Mohan Abhishek Mohan Mohan Date: 2026.07.13 14:10:34 +05'30' आदेश की प्रतितिति अग्रेतिि / Copy of the Order forwarded to : अिीिार्थी / The Appellant. 1. प्रत्यर्थी / The Respondent.

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