GANPAT MANDLOI,INDORE vs. INCOME-TAX OFFICER, 1(1), INDORE, INDORE

आदेश/ O R D E R

Per B.M. Biyani, A.M.:

Feeling aggrieved by the order of first-appeal dated 12.11.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 15.03.2025 passed by learned ITO-1(1), Indore [“Ld. AO”] u/s 147 r.w.s. 144 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2020-21, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

assessee-individual did not file any return of AY 2020-21. The AO, on the

basis of information available in his possession collected during search u/s

132 conducted by Income-tax Department on “Mantri Sanghvi Group”,

issued notice u/s 148 to make assessment u/s 147. During proceedings,

the AO raised certain queries and the assessee filed submission. Ultimately,

the AO came to a conclusion that the assessee received cash of Rs.

27,00,000/- from Shri Sumit Mantri towards the sale transaction of a land

situated at Nihalpur Mundi but failed to offer the same for taxation.

Accordingly, the AO assessed undisclosed income of Rs. 27,00,000/- u/s

69A r.w.s. 115BBE and completed assessment. Aggrieved, the assessee

carried matter in first-appeal. The Ld. CIT(A) passed ex-parte order

dismissing assessee’s appeal and approving AO’s action by making following

observations in Para 4 of impugned order:

“4. Subsequently, during the pendency of appeal, appellant was issued various notices of hearing u/s. 250 of the I.T Act dated 01.05.2025(Enablement of Communication hearing notice), 03.07.2025, 25.08.2025, and latest hearing notice dated 27.10.2025 posting the appeal for hearing/filing submissions on or before 03.11.2025. For all these hearing notices, appellant has filed adjournment once on 31.07.2025 and has filed reply/written submissions on 11.08.2025 and has apparently reiterated the same/similar submissions on 27.08.2025 involving same submissions/ claims as made before AO during the assessment proceedings and could not make any further submissions/reply in response to the latest/subsequent hearing notice issued. Accordingly appellant submissions as filed earlier are considered as per law.” [emphasis supplied by us] 3. Ld. AR for assessee submitted that the Ld. CIT(A) has made factually

incorrect observations in above re-produced Para 4 of impugned order. He submitted that (i) the assessee did not file any adjournment request on

31.07.2025 and (ii) the assessee did not file any reply/submissions on

11.08.2025 and 27.08.2025, as noted by Ld. CIT(A). He submitted that the

correct fact is such that the assessee filed only one adjournment request on

22.09.2025 vide e-filing acknowledgement No. 762412321220925, copy of

same is placed before bench for perusal. Ld. AR submitted that he was

personally involved in the proceeding of first-appeal and very much aware of

correct facts.

passed by Ld. CIT(A) is not a proper order and hence deserves to be set aside.

He submitted that the assessee is having in his possession, all relevant

details and documents and ready to make an effective representation before

Ld. CIT(A). He prayed that the present matter may be restored to Ld. CIT(A)

for a de novo adjudication. He acknowledged that the assessee shall

definitely make a proper and effective representation before Ld. CIT(A).

of natural justice and also bearing in mind that no prejudice would be

caused to revenue if the present matter is restored at the level of Ld. CIT(A),

we restore this matter to the file of Ld. CIT(A) for adjudication afresh, at the

risk and responsibility of assessee. The Ld. CIT(A) shall give necessary

opportunity of hearing to assessee and pass an appropriate order uninfluenced by his earlier order. The assessee is also directed to remain

vigilant and ensure participation in the hearings as may be fixed by Ld.

CIT(A) without seeking unnecessary adjournments failing which the Ld.

CIT(A) shall be at liberty to proceed in accordance with law. Ordered

accordingly.

Order pronounced in open court on 27/04/2026

Sd/- sd/-

(PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore

िदनांक/Dated : 27/04/2026

Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYAssistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore

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