BABAI KRUSHANA GHULE,SATARA vs. INCOME TAX OFFICER WARD 5, SATARA

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.171/PUN/2026 िनधा�रण वष� / Assessment Year : 2013-14 Babai Krushana Ghule, Vs. ITO, Ward-5, Satara. 165/9, Sahu Nagar, Godoli, Satara- 415001. PAN : CJVPG7351Q Appellant Respondent Assessee by : Shri Prateek Jha Revenue by : Shri Dayanand Jawalikar (Virtual) Date of hearing : 11.05.2026 Date of pronouncement 13.05.2026 : आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 20.03.2025 passed by Ld. CIT(A)/NFAC for the assessment year 2013-14. 2. There is delay of 233 days in filing of the present appeal. We are satisfied with the reasons mentioned in the application for condonation of delay duly supported by an affidavit that the applicant was prevented by sufficient cause for not filing the

2 ITA No.171/PUN/2026 appeal within the prescribed time limit. After hearing Ld. DR, we condone the delay of 233 days and proceed to adjudicate the appeal. 3. Facts of the case, in brief, are that the assessee is an individual and along with four persons found to have entered into a joint Development Agreement with M/s. Shriraj Vastu Nirmit for development of property situated at Satara for a total consideration of Rs.3,32,01,500/- which included cash and built up area. However, no capital gain was declared by the assessee, therefore, the case was reopened u/s 147 of the IT Act and vide order dated 19.12.2017 the assessment was completed u/s 143(3) r.w.s. 147 of the IT Act by determining the income of Rs.54,91,410/- as against the income of Rs.1,66,667/- returned by the assessee. The above assessed income includes addition of Rs.53,24,743/- being addition on account of long term capital gain. 4. 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 for want of prosecution.

3 ITA No.171/PUN/2026 5. It is the above order against which the assessee is in appeal before this Tribunal. 6. We have heard Ld. Counsels from both the sides and perused the material available on record including paper book furnished by the assessee. In this regard, it was submitted that due to sudden demise of erstwhile counsel, Late Shri Kulkarni, who was looking after the matter, the appeal was dismissed for want of prosecution. Therefore, it was the sole contention of counsel of the assessee that one opportunity may kindly be provided to the assessee to represent his case before Ld. CIT(A)/NFAC. 7. 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 grounds of appeal without taking any adjournment under any

4 ITA No.171/PUN/2026 pretext, otherwise Ld. CIT(A)/NFAC shall be at liberty to pass appropriate orders as per law. Thus, the grounds of appeal raised by the assessee are allowed for statistical purposes. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 13th day of May, 2026. Sd/- Sd/- (R. K. PANDA) (VINAY BHAMORE) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 13th May, 2026. Sujeet/DOC Digitally signed by Sujeet Kumar Sujeet Kumar Sharma Sharma Date: 2026.05.14 आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : 14:54:36 +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.