MR. HEMANT ANIL SARODE ,AURANGABAD vs. ITO WD-2(1), JALGAON

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ITA 704/PUN/2026Status: DisposedITAT Pune05 May 2026AY 2022-234 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and, considering the principle of natural justice, set aside the CIT(A)'s order. The issues were restored to the CIT(A) for fresh adjudication, with an opportunity for the assessee to present their case.

What were the facts?

The assessee filed an appeal challenging an ex-parte order by the CIT(A) which confirmed additions made by the AO under Section 69A. The assessee had not complied with notices from the AO and CIT(A), leading to ex-parte proceedings.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without providing adequate opportunity to the assessee, and whether the additions under Section 69A were sustainable.

Which sections of the Income-tax Act were involved?

Section 69A,Section 143(1),Section 143(2),Section 142(1),Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Before: SHRI PAVAN KUMAR GADALE & SHRI DR. DIPAK P. RIPOTE

For Respondent: Shri Madhukar Anand
Hearing: 04.05.2026Pronounced: 05.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE, BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.704/PUN/2026 Assessment Year : 2022-23 Mr. Hemant Anil ITO, Ward 2(1), Sarode, Old B J Market, 01, At Post Sangvi, Jalgaon-425002. Ghanegaon, Vs. Maharashtra. Aurangabad-431136 Maharashtra. PAN-EDQPS8661J Appellant Respondent : Assessee by None : Revenue by Shri Madhukar Anand, JCIT (Virtual) : Date of hearing 04.05.2026 : Date of pronouncement 05.05.2026 ORDER PER PAVAN KUMAR GADALE, JM: The assessee has filed an appeal against the order of CIT(A)Pune-13 passed under section 250 of the Act. The assessee has raised the grounds of appeal challenging the ex-parte order of the CIT(A) sustaining the addition u/sec69A of the Act by the Assessing Officer. 2. At the time of hearing, it is brought to the knowledge of the Bench, there is a delay of 47 days in filing the appeal before the Hon’ble Tribunal and the assessee has filed an affidavit for condonation of delay. On considering the facts and information mentioned in the affidavit there is a reasonable cause explained and the Ld. DR has no specific

ITA No.704/PUN/2026 Mr. Hament Anil Sarode objections. Accordingly, the delay is condoned and appeal in admitted. 3. The brief facts of the case are that, the assessee has filed the return of income for the Assessment Year 2022-23 on 15.07.2022 disclosing a total income of Rs. 4,57,500/- and the return of income was processed u/sec. 143(1) of the Act. Subsequently, the case was selected for complete scrutiny in respect of the cash transactions by the assessee with a business group and notice u/sec 143(2) and u/sec 142(1) of the act were issued and there was no compliance. Further, a show cause notice was issued and also there was no compliance. Therefore, Assessing Officer considering the information available on record has invoked the provisions of Section 144 of the Act and made addition of unexplained money u/sec69A of the Act of Rs. 9,98,500/- and assessed the total income of Rs. 14,60,000/-. And passed the order u/sec143(3) r.w.s144B of the Act dated 13.03.2024.

4.

Aggrieved by the order, the assessee has filed an appeal with the CIT(A). Whereas the CIT(A) has considered the grounds of appeal, statements of facts and finding of the AO and issued notice of hearings and since there was no compliance by the assessee to the notices, therefore, CIT(A) considering information on record has confirmed the action of the AO and dismissed the appeal. Aggrieved by the order of the CIT(A), the assessee has filed appeal before the Hon'ble Tribunal. 5. At the time of hearing, none appeared on behalf of the assessee and the Ld. DR supported the order the CIT(A).

6.

We heard the Ld.DR submissions and perused the material on record. Prima Facie, the CIT(A) has passed the order, considering the facts that there is no compliance in spite of

ITA No.704/PUN/2026 Mr. Hament Anil Sarode 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 dismissed the appeal ex- parte confirming the action of the AO. Whereas the CIT(A) has issued notice of hearings referred in Para 6 of the CIT(A) order but there was no response and thus, the CIT(A) came to the conclusion that the assessee is not interested and decided the appeal based on the information available on record. Whereas the assessee has raised grounds of appeal challenging in the additions u/sec69 of the Act made by the AO and there could be various reasons for non-appearance which cannot be overruled. Therefore, we considering the facts, circumstances and principle of natural justice shall provide with one more opportunity of hearing to the assessee to substantiate the case with evidences and information. Accordingly, we set aside the order of the CIT(A) and restore the disputed issues to the file the CIT(A) for fresh adjudication and the assessee should be provided adequate opportunity of hearing and shall cooperate in submitting the information for earlier disposal of appeal. And we allow the grounds of appeal of the assessee for statistical purposes.

7.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced on this day of 05th May, 2026.

Sd/- Sd/- DIPAK P. RIPOTE PAVAN KUMAR GADALE (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) पुणे/ Pune; दिनांक/ Dated : 05th May, 2026. Abhishek

ITA No.704/PUN/2026 Mr. Hament Anil Sarode

आिेशकीप्र्ल्पअगे्े र/ Copy of the Order forwarded to : अपीलार्/ The Appellant. 1. प्यर्/ The Respondent. 2. 3. The Pr. CIT concerned. 4. िभागीयप्र्न्ि, आयकरअपीलीयअ्िकरण, “SMC” बें, पुणे/ DR, ITAT, “SMC” Bench, Pune. गार्फ़ाइल/ Guard File. 5. आिेशानुसार/ BY ORDER, //True Copy//

Assistant Registrar, आयकरअपीलीयअ्िकरण, पुणे/ ITAT, Pune.

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