What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remanded the case for de-novo adjudication. The CIT(A) was directed to provide a proper opportunity of hearing to the assessee and allow them to file necessary documents.

The assessee requested an adjournment before the CIT(A), but the appeal was decided ex-parte without granting it. The assessee sought an opportunity to file details before the CIT(A).

What were the issues?

Whether the CIT(A) erred in deciding the appeal ex-parte without providing a proper opportunity of hearing to the assessee.

Indrakumar Nenmal Parmar, Pali vs DCIT | ITAT Pune 2026

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI Dr. DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Shri Subodh Ratnaparkhi

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the assessee against the order u/s 250 of the Income Tax Act 1961 dated 28.11.2025 for AY 2022-23.

Ld.AR submitted that assesse had requested for adjournment before valid CIT(A), however, CIT(A) without granting adjournment decided the appeal. Ld.AR submitted assesse may be allowed to file details before Ld. CIT(A).

Ld.DR for revenue had no objection if the order u/s 250 is set aside for de-novo adjudication.

We have heard both the parties and peruse the records. In this case Ld. CIT(A) has decided the appeal ex-parte without providing proper opportunity to the assesse. Therefore, in the interest of justice, the order u/s 250 is set aside to LD. CIT(A) for de-novo adjudication. Ld. CIT(A) shall

ITA No. 479/PUN/2026

provide opportunity of hearing to the assesse. Assessee shall file all necessary documents before Ld. CIT(A).

Accordingly, grounds of appeal raised by assesse are allowed for statistical purpose.

Order pronounced in the open Court on 26th May, 2026

Sd/- Sd/- (VINAY BHAMORE) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/Pune; दिन ांक/Dated : 26-05-2026 TNMM

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: अपील र्थी / The Appellant 1. प्रत्यर्थी / The Respondent 2. 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘A’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

INDRAKUMAR NENMAL PARMAR,PALI vs. DCIT, CIRCLE PANVEL, PANVEL

What did the Tribunal hold?

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What were the issues?

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