BAJRANG GUNWANRAO YELIKAR,SO GUNWANRAO YELIKAR,MAKANI THOR,NILANGA vs. INCOME TAX OFFICER, PANVEL

This appeal at the instance of assessee is directed against the order of Ld. CIT(A) NFAC, Delhi u/s 250 of the Income-tax Act, 1961 dated 02.06.2025 which is arising out of order passed u/s 144 dated 28.02.2024.

When the case called for none appeared on behalf of the assessee and even on the last date of hearing fixed on 23.09.2025 assessee has not appeared. I therefore proceed to adjudicate this appeal with the assistance of Ld. Senior Departmental Representative (DR).

I have heard rival contentions and perused the record placed before me. I observe that the assessee is an individual and based on certain information relating to cash deposits in saving bank account, purchase of immovable property and TDS statement for salary received u/s 192 of the Act, Ld. Assessing Officer (AO) issued a valid notice u/s 148 of the Act followed by issuance of notice u/s 143(2) and 142(1) of the Act. During the course of the re-assessment proceedings, assessee was asked to furnish registered sale deed so as to prove that the alleged cash was received against the sale of agricultural land. However the assessee failed to file any details called and Ld. AO concluded the re-assessment proceedings making additions u/s 69A of the Act at Rs. 31,55,150/-. In the appellate proceedings before Ld. CIT(A), the assessee again failed to file the registered sale deed and only uploaded copy of agreement of sale of land. In absence of proper details, Ld. CIT(A) also confirmed the addition made by Ld. AO.

Further considering the facts and circumstances of the case including the claim of the assessee of having sold agricultural land supported by copy of agreement of sale of land filed before Ld. CIT(A), in the interest of justice I deem it proper to afford one more opportunity to the assessee and restore the issues raised on merits in the instant appeal to the file of Ld. CIT(A) for afresh adjudication to be carried out after duly considering the details to be filed by the assessee in said appellate proceedings. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.

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