SACHIN KAILAS BHAMARE,SATANA vs. WARD 1, MALEGAON, MALEGAON, MAHARASHTRA

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.602/PUN/2026 िनधा�रण वष� / Assessment Year : 2015-16 Sachin Kailas Bhamare, Vs. Assessment Unit, Income Sompur, Post- Sompur, Tal. Tax Department. Satana, Dist. Nashik- 423303. PAN : BNDPB1611D Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Umesh Phade 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 25.02.2025 passed by Ld. CIT(A)/NFAC for the assessment year 2015-16. 2. There is delay of 282 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.602/PUN/2026 appeal within the prescribed time limit. After hearing Ld. DR, we condone the delay of 282 days and proceed to adjudicate the appeal. 3. Facts of the case, in brief, are that the assessee is an individual and has not filed the return of income for the year under consideration. On the basis of information available on insight portal that the assessee has deposited cash of Rs.53,00,000/- in his bank account and received interest of Rs.20,128/-, and the above transactions were not disclosed in the return of income. The case was reopened u/s 147 of the IT Act and notice u/s 148 of the IT Act was issued and in response to the same assessee furnished return of income by declaring income of Rs.47,770/-. Vide order dated 18.03.2023, the assessment was completed u/s 147 r.w.s. 144 r.w.s. 144B of the IT Act by determining the income of Rs.53,67,898/- as against the income returned by the assessee at Rs.47,770/-. The above assessed income includes addition of Rs.53,00,000/- u/s 69A of the IT Act and addition of Rs.20,128/- as income from other sources. 4. Being aggrieved with the above assessment order, the assessee preferred an appeal before Ld. CIT(A)/NFAC. Since the

3 ITA No.602/PUN/2026 assessee remained absent, Ld. CIT(A)/NFAC dismissed the appeal filed by the assessee. 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. In this regard, it was submitted that the assessee was suffering from mental and neurological disorder due to which he could not see and attend the hearing notices issued by Ld. CIT(A)/NFAC. It is 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 since now the assessee is in good health. 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

4 ITA No.602/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 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 Sujeet Kumar Digitally signed by Sujeet Kumar Sharma Sharma Date: 2026.05.14 15:09:49 आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : +05'30' अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “B” ब�च, 4. पुणे / DR, ITAT, “B” Bench, Pune. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.