GAJANAN RAMESH PARAB,KUDAL MAHARASHTRA vs. INCOME TAX OFFICER WARD KUDAL , KUDAL SINDHUDURG

The captioned appeal at the instance of assessee pertaining to A.Y. 2016-17 is directed against the order dated 15.05.2025 framed by National Faceless Appeal Centre, Delhi arising out of Assessment Order dated 07.03.2022 passed u/s.147 r.w.s.144 r.w.s.144B of the Income Tax Act, 1961.

When the case called for, none appeared on behalf of the assessee despite due service of notice of hearing. Even on the previous date of hearing, i.e. on 20.11.2025, the matter was adjourned at the request of the ld. AR. We therefore proceed to adjudicate the appeal with the assistance of ld. DR and the available records.

We have heard the ld. DR and perused the record placed before us. We note that that the assessee is an individual and did not file the return of income for A.Y. 2016-17. Assessee was subjected to reassessment proceedings based on certain information received by Assessing Officer who after duly recording the reasons has issued valid notice u/s.148 of the Act and thereafter concluded the proceedings assessing income at Rs.1,21,67,910/- for the unexplained cash deposit in the bank account of the assessee held with Syndicate bank. Assessee did not appear before ld.AO and further in the appeal filed before ld.CIT(A) assessee failed to respond to the notices of hearing except for once when the adjournment was requested. Ld.CIT(A) on observing that assessee is not appearing on the date of hearing has proceeded ahead and dismissed the appeal.

Before us, assessee has various grounds and vide Ground No.1 states that notices which were sent by ld.CIT(A) on the e-mail was not accessed by the assessee. There was no physical notice despite the assessee opted to receive the notice physically owing to which assessee could not plead before ld.CIT(A). Assessee has also raised certain legal issues regarding the validity of notice u/s.148 of the Act. We however considering the fact that ld.CIT(A) has not dealt with any of these issues, in the larger interest of justice, deem it proper to remit back all the issues raised in the instant appeal to the file of ld.CIT(A) for necessary adjudication. Needless to mention that ld.CIT(A) shall afford reasonable opportunity to the assessee in the set aside proceedings. Assessee is directed to update latest email id and contact detail on ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes.

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