SUNIL SHIVDATTA RITHE,AMRAVATI vs. ITO WARD-5, AMRAVATI

IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR “SMC” BENCH :: NAGPUR (Through virtual hearing) BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I.T.A.No. 427/NAG/2026 (Assessment Year: 2018-19) Sunil Shivdatta Rithe, CIT (Appeals), Ward No.1 Palwadi, Income Tax Office, At post Kawadgavan, Ward-5, Amravati- Tq-Tiwasa, Tiosa S.O., 444602, Vs. Palwadi, Maharashtra. Amravati-444903, Maharashtra. PAN: ALLPR 2008 K (Appellant) (Respondent) For Assessee : None For Revenue : Shri Shiva Shankar Yadav, Sr.DR Date of Hearing : 09.10.2026 Date of Pronouncement : 12.10.2026 ORDER The appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals)/NFAC (for short, “CIT(A)”) dated 24.02.2026 passed u/sec 250 of the Income Tax Act, 1961 (for short, “Act”) which is arising out of assessment order dated 13.11.2025 passed u/sec. 147 r.w.s. 144 r.w.s. 144B of the Act for the A.Y. 2018-19. The assessee has raised the grounds of appeal challenging the order passed by the Ld.CIT(A) in sustaining the addition u/sec69 of the Act made by the Assessing officer. 2. The brief facts of the case are that, the income tax department in the Insight portal under ‘Risk Management Strategy (RMS) Non-filing of Return PAN Cases’ find that the assessee has purchased immovable property during the F.Y. 2017-18 and the assessee has not filed the return of income for the A.Y. 2018-19. The Assessing officer (A.O) has reason

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to believe that the income has escaped assessment and after following due process of law has issued notice u/sec148 of the Act Further, the AO has issued notice u/sec. 142(1) of the Act on various dates to explain the source of acquisition of the property and the assessee has filed clarifications along with documentary evidences dealt in the assessment order. .Whereas the AO was not satisfied with the submissions and made addition of Rs.32,31,000/- as unexplained investment u/sec. 69A of the Act and assessed the total income of Rs.32,31,000/- and passed the order u/sec. 147 r.w.s. 144 r.w.s. 144B of the Act dated 13.11.2025 3. Aggrieved by the order, the assessee has filed an appeal before the CIT(A), whereas the CIT(A) has considered the grounds of appeal, statement of facts, findings of the AO and Form no 35 and find that the assessee has not paid the taxes and the provisions of section 249(4)(b) of the Act are attracted and has issued letter and since there was no compliance by the assessee, the CIT(A) has dismissed the appeal in limine. Aggrieved by the order of the CIT(A), the assessee has filed an appeal before the Hon'ble Tribunal. None appeared on behalf of the assessee. 4. Heard the Ld.DR submissions and perused the material on record. Prima-facie the CIT(A) has passed the order considering the fact that there is no compliance to the letter nor appearance in spite of providing adequate opportunity of hearing. Therefore, the CIT(A) was of the opinion that the assessee is not interested and find that as per Form no 35, the assessee has not paid the taxes/advance tax and the provisions of section 249(4)(b) of the Act are attracted and the CIT(A) has issued letter and there was no response and hence the CIT(A) has dismissed the appeal as un admitted. Whereas

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the assessee has raised grounds of appeal challenging the addition/sec69 of the Act made by the A.O and there could be various reasons for non-appearance/compliance which cannot be overruled. Further, in the case, were the return of income is not filed by the assessee and the case falling under section 249(4)(b) of the Act, there is a provision, provided that, the assessee can make an application to appellate authority explaining the good and sufficient reasons for claiming the exemption. Therefore, considering the facts and principles of natural justice, we shall provide with one more opportunity to the assessee. Accordingly, set aside the order of the CIT(A) and remit the entire disputed issues to the file of the CIT(A) as discussed above. And, allow the grounds of appeal of the assessee for statistical purpose. 5. In the result, the appeal filed by assessee is allowed for statistical purposes. Order pronounced in the open Court on 12th October, 2026. Sd/- PAVAN KUMAR GADALE (JUDICIAL MEMBER) Pune, Dated: 12th October, 2026 vr/- आदेशकीप्रतितितिअग्रेतिि / Copy of the Order forwarded to : अिीिार्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. 4. तिभागीय प्रतितिति, आयकर अिीिीय अतिकरण, “SMC” बेंच, नागपूर / DR, ITAT, “SMC” Bench, Nagpur. गार्डफ़ाइि / Guard File. 5. //True Copy// आदेशािुसार / BY ORDER, Vukkem Digitally signed by Vukkem Rambabu Rambabu Date: 2026.10.13 10:33:35 +05'30' Assistant Registrar/Sr.PS, आयकर अिीिीय अतिकरण,/ ITAT, Nagpur.