SHREE BELHEKAR PATIL INFRA PROJECTS PVT LTD,PUNE vs. ITO WARD 8(1), PUNE

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH PUNE BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.2960/PUN/2025 (Assessment Year : 2022-23) Shree Belhekar Patil Infra ITO Ward 8(1) Project Pvt. Ltd. PratyakshakarBhawan, S. No. 18/11/1, 4 Spot 18 vs. Akurdi, Office No. 710, Sai Chowk Pune -411035, Pimple Saudagar, Maharashtra. Pune-411017, Maharashtra- (Appellant) (Respondent) For Assessee : Shri Digambar Surwase .AR For Revenue : Shri Ratnakar Shelake.Addl.JCIT Date of Hearing : 16.04.2026 Date of Pronouncement : 20.04.2026 ORDER PER PAVAN KUMAR GADALE, JUDICIAL MEMBER The Assessee has filed an appeal against the ex-parte order of CIT(A)/ NFAC passed u/sec 143(3) and u/sec 250 of the Income Tax Act. The assessee has raised the grounds of appeal challenging the ex-parte order of the CIT(A) and sustaining the addition of estimated business income made by the Assessing Officer (AO). 2. At the time of hearing, the Ld. A.R. submitted that there is a delay of one day in filing the appeal before Hon'ble Tribunal and the delay was not intentional and filed an application for condo nation of delay by the assessee. On consideration of facts and information mentioned in the application, 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, the assessee company is engaged in the business of civil construction works. The assesseee has filed the return of income for the AY 2022- 23 disclosing a total income of Rs. 4,50,77,910/- on 06.11.2022. Subsequently, the case was selected for complete scrutiny and AO has issued notice u/sec 143(2) and u/sec142(1) of the Act and also the assessee to file documents and information supporting the return of income filed. In compliance, the assessee has filed the partial details. Whereas the AO has issued show cause notice for certain clarifications in respect of creditors disclosed in the balance sheet. Since the assessee could not substantiate with evidences on completion of works. The A.O has estimated the business income @10% of creditors balances disclosed in the balance sheet which works out to Rs.2,64,18,800/- and assessed the total income of Rs.7,14,96,710/- and passed the order u/sec 143(3) r.w.s 144B of the Act dated 19.03.2024. 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 and the assessee has a good case of 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. 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 on various dates referred at Para 4.1 of the order but there was no response. Whereas the assesse has raised grounds of appeal challenging the addition of business income on estimated basis 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 subject to payment of cost of Rs.10,000/- to Maharashtra State Legal services authority within one month from the date of receipt of the order and produce the proof of payment. Accordingly, We 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. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 20.04.2026.

Sd/- Sd/- (DIPAK P RIPOTE) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated: 20th April, 2026 Abhishek Copy of the Order forwarded to:-

// True Copy//

By Order //True Copy Assistant Registrar, ITAT, Pune.