PRASHANT SADASHIVRAO GADHE,JALNA vs. ITO WD-1 , JALNA

ITA 910/PUN/2026Status: DisposedITAT Ahmedabad28 September 2026AY 2020-213 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal considered the prayer made by the assessee's counsel and, in the larger interest of justice, with no strong objection from the Departmental Representative, decided to restore the issues raised in the appeal to the file of the CIT(A) for necessary adjudication under Section 250(6) of the Act. The CIT(A) was directed to allow a reasonable opportunity to the assessee in the set-aside proceedings. The assessee was also directed to provide updated contact details and remain vigilant. The impugned order passed by the CIT(A) was set aside, and the grounds of appeal were allowed for statistical purposes. No specific finding was made on the merits of the addition of Rs. 7.00 lakh.

What were the facts?

The assessee, Prashant Sadashivrao Ghade, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Pune Bench, for Assessment Year 2020-21. The appeal challenged an order dated 09.12.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi, under Section 250 of the Income-tax Act, 1961. This NFAC order arose from an assessment order dated 29.03.2025 passed by the Assessing Officer (AO) under Sections 147 and 144 of the Act. The AO had made an addition of Rs. 7.00 lakh as unexplained investment under Section 69 of the Act. The assessee's earlier appeal before the CIT(A) was dismissed due to non-compliance with notices. The dispute involves an addition of Rs. 7.00 lakh.

What were the issues?

1. Whether the ITAT should restore the appeal to the file of the CIT(A) for fresh adjudication, considering the assessee's submission of non-compliance due to unavoidable circumstances and the absence of strong objection from the Revenue. Assessee's Contention: The impugned order of the CIT(A) was ex-parte. The assessee failed to make proper compliance to the notices issued by the CIT(A) due to unavoidable circumstances. The assessee prayed for the restoration of the issues raised in the appeal to the file of the CIT(A) for necessary adjudication. Revenue's Contention: The Departmental Representative supported the order of the CIT(A) but did not raise any strong objection to the assessee's request for restoration.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144,Section 69,Section 132,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “SMC”, PUNE

Before: DR.MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Pratik Sandbhor
For Respondent: Shri Sandeep Jumale
Hearing: 04.08.2026Pronounced: 28.09.2026

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of assessee pertaining to A.Y. 2020-21 is directed against the order dated 09.12.2025 of National Faceless Appeal Centre, Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Assessment order dated 29.03.2025 passed u/s.147 r.w.s.144 of the Act.

2.

We have heard the rival submissions and perused the record placed before us. We note that the assessee is an individual and post search u/s.132 of the Act in the case of Manjeet Pride Group, Gadiya Group and Associated entities, information pertaining to th

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →