DEEPAK PARSHURAM JADHAV,VIRAR WEST vs. ACIT CENTRAL 1 , THANE

आदेश / ORDER PER MAKARAND VASANT MAHADEOKAR, AM: This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as "CIT(A)"] dated 30.09.2025 passed under section 250 of the Income Tax Act,

2 ITA No. 8263/Mum/2025 Deepak Parshuram Jadhav 1961 [hereinafter referred to as "the Act"] for Assessment Year 2018–19. 2. The assessment in the present case was framed under section 147 read with sections 144 and 144B of the Act vide order dated 20.02.2023 determining the total income at Rs. 51,14,896/- as against returned income of Rs. 4,25,081/-.The Assessing Officer made addition of Rs. 45,80,898/- under section 69 treating the investment in Bitcoin as unexplained and further added Rs. 1,08,917/- as short term capital gain. The assessment was completed ex parte due to non-compliance on the part of the assessee.

3 ITA No. 8263/Mum/2025 Deepak Parshuram Jadhav trading activity and therefore addition made of Rs.108917/- is liable to be deleted. 3. On the facts and in the circumstances of the case and in law, the learned Commissioner of Income Tax – Appeals erred in confirming invoking of provision of section 115BBE of the Act in relation to addition made of Rs.4580898/- under section 69 of the Act as unexplained investment. 4. On the facts and in the circumstances of the case and in law, the learned Commissioner of Income Tax – Appeals erred in confirming order made under section 147 rws 144 rws 144B of the Act which is illegal, void ab-initio, contrary to the provisions of the Act and liable to be held invalid and be annulled. 5. The appellant craves leave to add, alter, amend and/or vary any of the grounds of appeal at any time before or at the time of hearing of appeal. Additional Grounds: 1. On the facts and circumstances of the case and in law notice issued under section 148A(b) dated 23.03.2022, 148 dated 31.03.2022 and order under section 148A(d) of the Act dated 31.03.2022 and subsequent proceeding and order made under section 147 rws 144 rws 144B of the Act are contrary to the provisions of the Act, without jurisdiction, illegal, bad in law in as much as same are issued by the Jurisdictional Assessing Officer, Shri Abdhesh Kumar Jha, ACIT – Circle – 1, Thane instead of by the Faceless Assessing Officer. 2. On the facts and circumstances of the case and in law the learned Assessing Officer failed to issue notice under section 143(2) of the Act before completing assessment under section 147 rws 144 rws 144B of the Act which make assessment bad in law, illegal, contrary to the provisions of the Act and liable to be annulled and set aside. 5. At the time of hearing before us, the learned Authorised Representative (AR) submitted that the assessee could not appear before the Assessing Officer as well as before the CIT(A) due to non-receipt of notices. It was specifically submitted that all the notices and communications were sent to an incorrect email address namely skysharpitsolutions@gmail.com, which did not

4 ITA No. 8263/Mum/2025 Deepak Parshuram Jadhav belong to the assessee. It was further submitted that the correct email address of the assessee is deejay5149@gmail.com.It was contended that due to non-receipt of communications, the assessee could not comply with the notices issued during assessment as well as appellate proceedings, which resulted in ex parte orders being passed against him. 6. The learned AR, therefore, submitted that the assessee was prevented by sufficient cause from presenting his case before the lower authorities and requested that one more opportunity may be granted and the matter may be restored to the file of the Jurisdictional Assessing Officer for fresh adjudication. 7. The learned Departmental Representative fairly submitted that if the assessee is granted one more opportunity, the Revenue would have no objection to restoring the matter to the file of the Assessing Officer for fresh adjudication in accordance with law. 8. We have heard the rival submissions and perused the material available on record. It is an undisputed fact emerging from the record that the assessment as well as the appellate order have been passed ex parte. The assessee has now brought on record a plausible explanation that the notices were issued on an incorrect email address and therefore, he was not in a position to respond to the statutory notices. The assessee has specifically pointed out that communications were sent to an email address not belonging to him, which prima facie explains the non- compliance before the lower authorities.

5 ITA No. 8263/Mum/2025 Deepak Parshuram Jadhav 9. In our considered view, the principles of natural justice require that a reasonable and effective opportunity of being heard be granted to the assessee before any adverse view is taken. In the present case, the explanation furnished by the assessee constitutes a reasonable cause for non-appearance. 10. We also note that the learned Departmental Representative has not objected to restoration of the matter. In these circumstances, we are of the considered opinion that the matter requires to be restored to the file of the Assessing Officer for fresh adjudication. 11. Accordingly, we set aside the order of the CIT(A) and restore the entire matter to the file of the Jurisdictional Assessing Officer with a direction to decide the issues afresh in accordance with law after providing adequate opportunity of being heard to the assessee. The assessee is also directed to cooperate in the proceedings and furnish all necessary details and evidences in support of his claim without seeking unnecessary adjournments. 12. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 24.04.2026.

Sd/- Sd/- (PAWAN SINGH) (MAKARAND VASANT MAHADEOKAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated 24/04/2026 Dhananjay, Sr.PS

6 ITA No. 8263/Mum/2025 Deepak Parshuram Jadhav

आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant 2. प्रत्यथी / The Respondent. 3. संबंधधत आयकर आयुक्त / The CIT(A) 4. आयकर आयुक्त(अपील) / Concerned CIT धिभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, मुम्बई / DR, ITAT, Mumbai 5. 6. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, सत्याधपत प्रधत //True Copy// 1. उि/सहायक िंजीकार ( Asst. Registrar) आयकर अिीिीय अतिकरण, मुम्बई / ITAT, Mumbai