HARIBHAU MADHAVRAV JADHAV,NASHIK vs. ITO, WARD-1(3), NASHIK, NASHIK

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER आयकर अपील सं. ITA No.60/PUN/2026 Assessment Years: 2012-13

HaribhauRamkrushnaJadhav, ITO, Ward-1(3), Jadhav Mala, Kendriya Rajaswa Opp. K.K. Wagh College, Bhavan, Panchavati, V/s Gadkari Chowk, Nashik-422003 Old Agra Road, Maharashtra. Nashik-422002, PAN : ACXPJ6382K Maharashtra Appellant Respondent

Assessee by : Shri Ashish bhalgat.AR (virtual) Revenue by : Shri Deepak Kumar Kedia, JCIT .Sr.DR(Virtual) Date of hearing : 18.05.2026 Date of pronouncement : 21.05.2026 आदेश / ORDER PER PAVAN KUMAR GADALE, JUDICIAL MEMBER :

The assessee has filed the appeal against the order of CIT(A)/ NFAC passed u/sec 143(3) r.w.s. 147 and 250 of the Income Tax 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 made by the Assessing Officer. 2. At the time of hearing, the Ld.AR submitted that there is a delay 162 days in filing appeal before Hon'ble Tribunal and the assessee has filed the affidavit for condonation of

ITA No.60/PUN/2026 Haribhau Madhavrav Jadhav delay. On consideration of facts and information mentioned in the affidavit, 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 Income Tax Department from the ITBA data found that the assessee has made cash deposits in the Janlaxmi Co-op. Bank in the F.Y. 2011-12 and the assessee has not filed return of income. The Assessing Officer(AO) has reason to believe that income has escaped assessment and issued notice u/sec 148 of the Act, in compliance to the notice, the assessee has filed the return of income on 05.11.2019 disclosing a total income of Rs. NIL. Subsequently, notice u/sec 143(2) and u/sec 142(1) of the Act was issued to substantiate the sources of cash deposits. The assessee has filed the submissions mentioning that the assessee is a agriculturist and assessee has deposited agricultural income earned. The A.O find that the assessee could not explain with proper details and the sources of cash deposits and made the addition of unexplained cash deposits u/sec 69A of the Act and assessed the total income Rs. 25,98,000/- and passed the order u/sec 143 r.w.s. 147 of the Act dated 09.12.2019. 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

ITA No.60/PUN/2026 Haribhau Madhavrav Jadhav of the CIT(A), the assessee has filed appeal before the Hon'ble Tribunal. 5. At the time of hearing, the Ld. A.R. submitted that the CIT(A) has erred in confirming the action of the AO overlooking the information of the assessment proceedings and non compliance of notices before the CIT(A) was not intentional. Further, the Ld.A.R. submitted that the assessee has a good case on merits and shall substantiate with material evidences and prayed for an opportunity to explain before the lower authorities. Per contra, the Ld. DR supported that the order the CIT(A). 6. We heard the rival 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 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 dealt at Para 4 of the 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. The Ld. A.R. mentioned that the non- compliance to notices in the appellate proceedings was not intentional, but circumstances beyond the control of the assessee. Whereas the assessee has raised grounds of appeal challenging addition u/sec69A 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

ITA No.60/PUN/2026 Haribhau Madhavrav Jadhav 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. We allow these 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 21st day of May, 2026. Sd/- Sd/- (MANISH BORAD) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे/Pune; दिन ंक / Dated : 21st May, 2026 Abhishek mohan आिेश की प्रतितलतप अग्रेतिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. तिभ गीय प्रतितनति, आयकर अपीलीय अतिकरण, “(SMC)” बेंच, 4. पुणे/ DR, ITAT, “(SMC)” Bench, Pune. ग र्ड फ़ इल / Guard File. 5. //True Copy//

आिेश नुस र / BY ORDER,

Assistant Registrar आयकर अपीलीय अतिकरण, पुणे / ITAT, Pune