VASANT SUDAM BHASE,DEHU GAO PUNE vs. ASSESSMENG UNIT, INCOME TAX DEPARTMENT
आयकर अपीलीय अधिकरण "एस एम सी" न्यायपीठ पुणे में ।
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH,
PUNE
BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER
आयकर अपील सं. / ITA No.2558/PUN/2025
धििाारण वर्ा / Assessment Year: 2023-24
Vasant Sudam Bhase,
At and Post Dehu Gai Dehu
Road, Tal-Haveli, Dist-Pune
Pune-412109
Maharashtra
PAN-AUDPB7683F
Vs Assessment Unit,
Income Tax
Department, Pune
Appellant
Respondent
Assessee by : Shri Kishor B Phadke
Revenue by : Shri Harshit Bari, Addl. CIT
(through virtual)
Date of hearing
: 17.12.2025
Date of pronouncement
: 19.12.2025
आदेश/ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of the assessee is directed against the order of Ld. CIT Appeal (NFAC), Delhi u/s 250 of the Income-tax Act, 1961 dated 31.10.2025 which is arising out of Order passed u/s.144 r.w.s 142(1) of the Act dated 21.02.2025. 2. Assessee has raised following grounds of appeal:-
1 The learned CIT (Appeals) Income Tax Department erred in law and on facts that appellant failed to submit supporting submission in Support of Grounds of Appeal as while submitting the Appeal before CIT submitted all the information & documents
The learned CIT (Appeals)) Income Tax Department erred that Appellant sub leasing rental property -Open Land to the Companies namely "Mahindra & Mahindra "is a business income and not income from other Sources.
The learned CIT (Appeals)) Income Tax Department erred that Appellant that declaration of subletting income on presumptive basis treating them as Business Income & view of Assessing Officer confirmed in the order
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4. The learned CIT (Appeals)) Income Tax Department erred in law and on facts that Appellant has not given sufficient time to submit the information in support of appeal submitted before CIT(Appeal)
The leamed CIT (Appeals)) Income Tax Department erred in law and on facts that not appreciating that Supreme Court in the case of Chennai Properties 277 CTK 185(2015) 119
DR(SC)130, (2015) 373. ITR 673(SC) 2015 231 Таxman 336 & Rayala Corporation case law
(2013) 95 DTR(mad) 321 (2014) 264 CTR (Mad) 282. 6. The Appellant craves leave to add/amend/modify/delete all/any of the grounds of appeal
At the outset Ld. Counsel for the assessee referring to ground No. 1 submitted that the assessee failed to file the submissions and other details before Ld. CITA) and prayed for affording one more opportunity of hearing before Ld. CIT(A).
Ld. Departmental Representative (DR) supported the order of Ld. CIT(A).
We have heard rival contentions and perused the record placed before us. We observe that the assessee is an individual and assessment for A.Y. 2023-24 concluded on 21.02.2025 u/s 144 r.w.s. 144B of the Act and against the income of Rs. 12,17,335/- declared in the income Tax Return. Ld. Assessing Officer (AO) assessed the income at Rs. 35,74,319/- after making additions of Rs. 23,56,984/- We further observe that assessee preferred appeal before Ld. CIT(A) but on the given dates of hearing i.e. 13.06.2025, 23.06.2025, 02.07.2025 and 27.08.2025, assessee failed to furnish any reply nor could supply any documentary evidence in support of his claim. Ld. CIT(A) dismissed the assessee’s appeal affirming the action of the AO.
Before us Ld. Counsel for the assessee has prayed for affording one more opportunity of hearing before Ld. CIT(A) as due to unavoidable circumstances compliance could not be made before Ld. CIT(A). Considering the facts and circumstances of the case and in the larger interest of justice
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and being fair to both the parties, we restore all the issues raised before this Tribunal on merits to the file of Ld. CIT(A) for afresh adjudication after duly considering the submissions to be filed by the assessee for which a reasonable opportunity of hearing shall be given. Ld. CIT(A) is directed to pass a speaking order as contemplated u/s 250(6) of the Act.
Assessee is also directed to ensure that its correct and latest email address and Mobile No. are updated on the Income Tax
Website (In case they are changed). Effective grounds of appeal raised by the assessee are allowed for statistical purposes.
7. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 19th day of December, 2025. (VINAY BHAMORE) (MANISH BORAD)
JUDICIAL MEMBER ACCOUNTANT MEMBER
पुणे/ Pune; दििांक / Dated: 19th December, 2025. Neeta
आिेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to:
1. अपीलार्थी / The Appellant.
2. प्रत्यर्थी / The Respondent.
3. The Pr. CIT concerned.
4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, "SMC" बेंच,
पुणे / DR, ITAT, "SMC" Bench, Pune.
5. गार्ा फाइल / Guard File.
आिेशािुसार / BY ORDER,
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