KAILASH TUKARAM GIRI ,JALNA vs. ITO WD-1 , JALNA

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.398/PUN/2026 िनधा�रण वष� / Assessment Year : 2023-24 Kailash Tukaram Giri, Vs. ITO, Ward-1, Jalna. Shop No.7, (APMC) Chhatrapati Shivaji Sankul, Kanhaiya Nagar, Ring Road, Jalna- 431203. PAN : AHIPG0302N Appellant Respondent Assessee by : Smt. Deepa Khare Revenue by : Shri Dayanand Jawalikar (Virtual) Date of hearing 14.05.2026 : Date of pronouncement 15.05.2026 : आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 07.11.2025 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 and engaged in the business as retail dealer in Tractor and its spare parts. The return of income for the year under consideration declaring an income Rs.89,07,000/- was furnished

2 ITA No.398/PUN/2026 and the same was processed u/s 143(1)(a) of the IT Act. The case was selected for scrutiny under CASS and accordingly notices u/s 143(2), 142(1) and show cause notice respectively were issued to the assessee. After considering the reply and submissions of the assessee, the Assessing Officer vide order dated 19.03.2025 completed the assessment u/s 143(3) r.w.s. 144B of the IT Act by determining income of Rs.1,10,58,212/- as against the income of Rs.89,07,000/- returned by the assessee. The above assessed income includes addition of Rs.10,30,518/- on account of difference in amount of provisions and addition of Rs.1,81,668/- on account of difference shown in GST returns and in the turnover reflected in trading account and addition of Rs.9,39,026/- on account of non-production of invoices regarding purchase of fixed assets additions. 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. 4. It is the above order against which the assessee is in appeal before this Tribunal.

3 ITA No.398/PUN/2026 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 busy in conducting tax audits since the notices of hearing were issued on audit and return related last dates of September, October and November, 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 documents, evidences and submissions, if any, in support of

4 ITA No.398/PUN/2026 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 15th day of May, 2026. Sd/- Sd/- (R. K. PANDA) (VINAY BHAMORE) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 15th May, 2026. Sujeet/DOC Digitally signed by Sujeet Kumar Sujeet Kumar Sharma Sharma Date: 2026.05.18 आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : 11:16:06 +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.