SANJAY DEVRAO CHAVAN,DHARASHIV OSMANABAD vs. INCOME TAX OFFICER, LATUR

IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE BENCH “SMC” BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I.T.A.No.1776/PUN/2026 (Assessment Year: 2012-13) SANJAY DEVRAO CHAVAN INCOME TAX OFFICER SWATI CHAMBERS, DHARASHIV OPP. KRIDA SANKUL, OSMANABAD, SHIVAJI CHOWK, Vs. OSMANABAD-413501, LATUR-413512, MAHARASHTRA. MAHARASHTRA. PAN: AFYPC8788G

(Appellant) (Respondent) For Assessee : Shri Ganesh Pawar. AR For Revenue : Shri. Manish Mehta. JCIT.Sr.DR Date of Hearing : 02.07.2026 Date of Pronouncement : 09.07.2026 ORDER PER PAVAN KUMAR GADALE, JUDICIAL MEMBER The assessee has filed the appeal against the order of CIT(A)/NFAC, Nasik passed u/sec 143(3) r.w.s. 147 and 250 of the Income Tax Act for the Assessment Year 2012-13. The assessee has raised the grounds of appeal challenging the ex- parte order of the CIT(A) and sustaining the additions made by the Assessing Officer. 2. At the time of hearing, the Ld.AR submitted that there is a delay in filing the appeal before Hon'ble Tribunal and the delay was not intentional 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. 3. The brief facts of the case are that, assessee has filed return of income for the Assessment Year 2012-13 and disclosing a total income of Rs. 2,39,620/- and the Assessing Officer as per the information received found that the assessee has made cash deposits in the bank accounts during the F.Y. 2011-12 and was not disclosed in the return of income. The Assessing Officer (A.O) has reason to believe that the income has escaped assessment and issued notice u/sec 148 of the Act. In compliance to the notice, the assessee has filed return of income on 25.08.2016 disclosing a total income of Rs. 2,39,620/-. Subsequently, notice u/sec 143(2) and u/sec142(1) of the Act are issued to explain the source of cash deposits. The A.O has dealt on the submissions and was not satisfied with the explanations and made addition as the assessee could not substantiate the sources of the cash deposits of Rs. 15,37,000/- and interest income of Rs.6004/-. Finally assessed the total income of Rs.17,82,624/-and passed the order u/sec 143(3) r.w.s. 147 dated 30.12.2016. 4. Aggrieved by the order, the assessee has filed an appeal with the CIT(A).Whereas the CIT (A) has considered grounds of appeal, statement of facts, finding of the A.O and has issued notice of hearing and since there was no compliance, CIT(A) considering the information on record has confirmed the action of the AO and dismissed the assessee appeal. Aggrieved by the order of the CIT(A), the assessee has filed appeal with Hon’ble Tribunal. 5. 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 filed in 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. Further the Ld.AR submitted that 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). 6. 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 as per Para 4.1 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, 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 CIT(A) to adjudicate afresh and the assessee should be provided adequate opportunity 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.

Order pronounced in the open court on 09th July 2026. PAVAN KUMAR GADALE (JUDICIAL MEMBER) Pune, Dated: 09th July, 2026 Abhishek Mohan Abhishek Digitally signed by Abhishek Mohan Mohan Date: 2026.07.10 12:25:44 +05'30' आदेशकीप्रतितितिअग्रेतिि / 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, “SMC” बेंच, पुणे/ DR, ITAT, “SMC” Bench, Pune. गार्डफ़ाइि / Guard File. 5. ////

आदेशािुसार / BY ORDER,