MUSTAFA JAINUDDIN AMRELIWALA,JALGAON vs. ITO WARD 1(1), JALGAON, JALGAON

We have heard the rival submissions and perused the record placed before us. We observe that the assessee is an individual and filed the return of income for A.Y. 2016-17 declaring total income at Rs.3,55,120/-. Based on the information that assessee has made investment with M/s. Shri Renuka Mata Multi State Urban Coop. Credit Society Assessee by : Shri Vinay Kawadia (Through virtual) Revenue by : Shri Basavaraj Hiremath Date of hearing : 23.02.2026 Date of pronouncement : 13.03.2026 Mustafa Jainuddin Amreliwala

On perusal of the orders of the authorities below, it is clear that assessee has not participated in the proceedings before the authorities which resulted into passing of exparte orders. Ld.CIT(A) dismissed the appeal of the assessee in limine without discussing anything on merits of the case and merely countenanced the view point of the Assessing Officer. Ld.CIT(A) in view of the mandatory provisions of section 250(6) is duty bound to identify the issues to be adjudicated in such appeal and state in clear terms the decision arrived thereon and to provide the basis in arriving such conclusion. We note that the statute clearly provided the manner, mechanism and the guidelines for adjudication of first appeal. Ld.CIT(A) failed to adhere to the said guidelines. It is trite law that if a statute provides for a thing to be done in Mustafa Jainuddin Amreliwala

Before us, ld. Counsel for the assessee submitted that due to reasons beyond control of the assessee, there was non-compliance before the lower authorities. Assessee has a prima-facie case and possesses all the details/evidences to substantiate the Investment made with M/s. Shri Renuka Mata Multi State Urban Coop. Credit Society Ltd. He therefore made a prayer to afford one more opportunity to the assessee setting aside the issues raised in the instant appeal to the file of ld.CIT(A).

Considering the totality of the facts and circumstance of the case and in the interest of justice, we deem it fit to grant an opportunity to the assessee. In view thereof, without dwelling into merits of the case, all the issues raised in the instant appeal are remitted back to the file of ld.CIT(A)/NFAC with a direction to adjudicate the same denovo in accordance with law and pass a speaking order in terms of section 250(6) of the Act. Impugned order is set aside and grounds of appeal raised by the assessee are allowed for statistical purposes. Assessee is also directed to remain vigilant and make satisfactory compliance to the notice(s) of hearing issued by ld.CIT(A) and should refrain from taking adjournments unless otherwise required for reasonable cause. Mustafa Jainuddin Amreliwala

In the result, the appeal of the assessee is allowed for statistical purposes.

अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “A” बेंच, पुणे / DR, ITAT, “A” Bench, Pune.

ग र्ड फ़ इल / Guard File. आिेश नुस र / BY ORDER,