SANGITA AJIT WADEKAR,PUNE vs. INCOME TAX OFFICER (IT) WARD 4, PUNE

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of assessee is directed against the order dated 20.11.2025 passed by CIT(A), Pune-13 arising out of Assessment Order dated 24.04.2025 passed u/s.147 r.w.s.144C(3) of the Income Tax Act, 1961. 2. We have heard the rival contentions and perused the record placed before us. We observe that assessee is an individual and has not filed regular return of income for A.Y.2020-21. Based on the information available on Insight Portal, case of the assessee reopened and ld. Assessing Officer vide order dated 24.04.2025 concluded the assessment proceedings assessing the income at Rs.64,24,350/- by making various additions u/s.69, 56(2)(x),

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income from other sources. Aggrieved assessee preferred appeal contesting the additions made by Assessing Officer but failed to avail the opportunities granted. Ld.CIT(A) dismissed the appeal on account of non-prosecution and now the assessee has approached this Tribunal raising certain legal issues as well as on merits. Admittedly, in the instant case the order passed by ld. CIT(A) is an exparte order, without any adjudication on merits. Further as fairly conceded by both the parties that appeal of assessee has been dismissed for non-prosecution by the ld. CIT(A), we find it appropriate to set aside the order of ld. CIT(A) and restore the matter back to his file for fresh adjudication in light of judgment of Hon'ble Mumbai High Court in the case of CIT vs. Premkumar Arjundas Luthra (HUF)- [2016] 69 taxmann.com 407 (Bombay). Needless to mention that ld.CIT(A) in the set aside proceedings shall provide reasonable opportunity of hearing to the assessee and consider the documents to be filed by the assessee. Assessee is directed to update email and contact detail on the ITBA portal. Assessee is also directed to remain vigilant and comply with the notices of hearing for effective and expeditious disposal of the proceedings before ld.CIT(A) and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(A) shall be free to proceed in accordance with law. Findings of the ld.CIT(A) are set aside and effective Grounds of appeal raised by the assessee are allowed for statistical purposes.

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Order pronounced on this 07th day of May, 2026. (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER पुणे / Pune; दिन ांक / Dated : 07th May, 2026. Satish

Satish Kumar Madishetty आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent.

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