DANISH RAMNIWAS AGARWAL ,AURANGABAD vs. ITO, WARD 1(5), AURANGABAD, AURANGABAD

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.414/PUN/2026 िनधा�रण वष� / Assessment Year : 2023-24 Danish Ramniwas Agarwal, Vs. ITO, Ward-1(5), Matoshri Agro Traders, Shop Aurangabad. No.7, First Floor, Guru Ramdas Complex, Mondha Naka, Jalna Road, Aurangabad- 431001. PAN : AGTPA2654H Appellant Respondent Assessee by : Shri Shubham N. Rathi (Virtual) Revenue by Shri Dayanand Jawalikar (Virtual) : Date of hearing 14.05.2026 : Date of pronouncement : 18.05.2026 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 09.01.2026 passed by Ld. CIT(A)/NFAC for the assessment year 2023-24. 2. Facts of the case, in brief, are that the assessee is an individual engaged in the business of fertilizer and pesticides and has furnished his return of income on 30.09.2023 declaring an

2 ITA No.414/PUN/2026 income of Rs.45,31,330/-. The case was selected for scrutiny through CASS and accordingly, notices u/s 143(2), 142(1) and show cause notice respectively were issued to the assessee. During the course of assessment proceedings, the Assessing Officer found that the turnover of the assessee is more than Rs.10 crore and purchases from 3 different persons was more than Rs.50 lakh in each case, however, the assessee has not deducted TDS as per the provisions of section 194Q of the IT Act with regard to purchases made from the above 3 persons and therefore, 30% of the sum payable towards purchases was disallowed u/s 40(a)(ia) of the IT Act and addition of Rs.4,83,68,201/- was made vide assessment order dated 25.03.2025 passed u/s 143(3) r.w.s. 144B of the IT Act by determining total income of Rs.5,28,98,171/- as against the income of Rs.45,31,330/- returned by the assessee. The above assessed income includes addition of Rs.4,83,68,201/- being disallowance u/s 40(a)(ia) of the IT Act. 3. Being aggrieved with the above assessment order, the assessee preferred an appeal before Ld. CIT(A)/NFAC. Since the assessee remained absent, Ld. CIT(A)/NFAC dismissed the appeal filed by the assessee.

3 ITA No.414/PUN/2026 4. It is the above order against which the assessee is in appeal before this Tribunal. 5. We have heard Ld. Counsels from both the sides and perused the material available on record. In this regard, it was submitted that the Chartered Accountant who was looking after the tax matter was suffering from critical health problem, due to which he could not attend the hearing provided by Ld. CIT(A)/NFAC which resulted in ex-parte appellate order by Ld. CIT(A)/NFAC. Accordingly, it was the sole request of Ld. Counsel of the assessee that if one last opportunity is provided to the assessee to appear before Ld. CIT(A)/NFAC, he is in a position to substantiate his case. 6. Considering the totality of the facts of the case and in the interest of justice and without going into merits of the case, we deem it appropriate to set-aside the order passed by Ld. CIT(A)/NFAC and restore the matter back to his file with a direction to decide the appeal afresh and as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT(A)/NFAC in this regard and to produce relevant

4 ITA No.414/PUN/2026 documents, evidences and submissions, if any, in support of grounds of appeal without taking any adjournment under any pretext, otherwise Ld. CIT(A)/NFAC shall be at liberty to pass appropriate orders as per law. Thus, the grounds raised by the assessee are allowed for statistical purposes. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 18th day of May, 2026. Sd/- Sd/- (R. K. PANDA) (VINAY BHAMORE) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 18th May, 2026. Sujeet/DOC Digitally signed by Sujeet Sujeet Kumar Kumar Sharma Sharma Date: 2026.05.19 आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : 12:04:01 +05'30' अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “A” ब�च, 4. पुणे / DR, ITAT, “A” Bench, Pune. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.