HIRALAL REWACHAND THARWANI,KHAR MUMBAI vs. INCOME TAX OFFICER, PIRAMAL CHAMBERS

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J(SMC)”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.8298/Mum/2025 (Assessment year: 2017-18)

Hiralal Rewachand Tharwani vs ITO, Mumbai 548 Narayan Niwas, 4th Floor, Piramal Chamber AO No.1, Range 13th Road, TPS III, Khar West, Code-197, Jurisdiction Ward Mumbai-400052 22(1)(1), Mumbai-400012 PAN:ADYPT4007H APPELLANT RESPONDENT Assessee by : Ms. Pratibha Namboodri (Adv.) Revenue by : Shri Aditya Rai (Sr. DR) Date of hearing : 11/06/2026 Date of pronouncement : 15/06/2026 O R D E R Per:Anikesh Banerjee (JM): The instant appeal of the assessee filed against the order of the Ld. Commissioner of Income Tax (Appeals)-ADDL/JCIT-A, Faridabad [for brevity the “Ld. CIT(A)”], order passed under section 250 of the Income Tax Act 1961 (for brevity ‘the Act’) for Assessment Year 2017-18, date of order 25.09.2025. The impugned order emanated from the order of the Ld. Income Tax Officer-22(1)(5),

2 ITA No.8298/Mum/2025 Hiralal Rewachand Tharwani Mumbai (for brevity the ‘Ld. AO’) order passed under section 143(3) of the Act date of order 26.12.2019. 2. The brief facts of the case is that the assessee filed the return by declaring total income amount to Rs.4,22,430/-. The case was selected for limited scrutiny in CASS. It was found that during the assessment the assessee cash in ICICI Bank Khar Linking Road Branch amount of Rs.15,20,000/-. During the assessment proceeding assessee explained the source of cash deposit but the Ld. AO rejected the assessee’s plea and added back the amount of Rs.15,20,000/- with the total income of the assessee. Being aggrieved assessee filed an appeal before the Ld. CIT(A). The Ld. CIT(A) passed the order under non prosecution and uphold the addition. Being aggrieved assessee filed an appeal before us. 3. The Ld. AR submitted that adequate and reasonable opportunity was not afforded to the assessee during the assessment proceedings. It was contended that a notice under section 142(1) of the Act was issued by the Ld.AO on 22.12.2019, which happened to be a Sunday, and the same was served upon the assessee by hand delivery on 23.12.2019. The assessee was directed to furnish the requisite details on the very same day, leaving insufficient time to compile and submit the necessary documents. Consequently, the assessee was unable to place the relevant explanations and supporting evidence before the Ld. AO. The Ld. AR further submitted that the assessee's wife was suffering from cancer during the relevant period, and owing to the medical exigencies and personal hardship faced by the family, the assessee could not properly attend to the notices issued by the Assessing Officer. For the same reason, the assessee was also unable to effectively pursue the appellate proceedings before the Ld. CIT(A). As a result, the appellate order came to be passed ex parte. It was, therefore,

3 ITA No.8298/Mum/2025 Hiralal Rewachand Tharwani prayed that the matter be restored to the file of the Ld. CIT(A) for fresh adjudication on merits after providing adequate opportunity of hearing to the assessee.

4 ITA No.8298/Mum/2025 Hiralal Rewachand Tharwani additions under consideration, and the Ld. CIT(A) shall decide the issues independently on the basis of the material placed on record. Needless to state, the assessee shall be afforded a reasonable opportunity of being heard, and any evidence sought to be relied upon shall be considered in accordance with law. At the same time, the assessee is directed to remain diligent and extend full cooperation for the expeditious disposal of the set-aside proceedings.

Copy of the Order forwarded to: 1. अपीलाथ�/The Appellant , 2. �ितवादी/ The Respondent. 3. आयकरआयु� CIT 4. िवभागीय�ितिनिध, आय.अपी.अिध., मुंबई/DR, ITAT, Mumbai 5. गाड�फाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar), ITAT, MUMBAI