LATE SATISHKUMAR BHAGATRAM CHADHA THROUGH L/H MAYUR SATISHKUMAR CHADHA,PUNE vs. ITO, WARD 6(3), PUNE, PUNE

आयकर अपीलीय अिधकरण ”SMC” ायपीठ पुणे म।
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “SMC” :: PUNE

BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER

आयकर अपील सं. /ITA No.1327/PUN/2025
िनधारण वष / Assessment Year: 2017-18

Late Satishkumar Bhagatram Chadha through L/H Mayur Satishkumar
Chadha
966, Laxmi Road, Raviwar Peth,
Pune-411030, Maharashtra
V s
Income Tax Officer,
Ward-6(3), Pune
PAN: AEEPC1381G

Appellant/ Assessee

Respondent/ Revenue

Assessee by Shri Nilesh Khandelwal - (AR)
Revenue by Shri Ajay D. Kulkarni - (DR)
Date of hearing
26/08/2025
Date of pronouncement 28/08/2025

आदेश/ ORDER

PER DR. DIPAK P. RIPOTE, AM:

This is an appeal filed by the Legal Heir of Late Satishkumar
B Chadha against the Order u/s 250 of the Income Tax Act passed by Commissioner Of Income Tax (appeal) (NFAC), herein referred as CIT(A), for AY 2017-18 on 14/03/2025, emanating from Assessment Order u/s 144 of the Income Tax Act dated 9/12/2019. 2
2. Submission of ld.AR :

It has been submitted by Ld.Authorised Representative of the Assessee that Late Satishkumar B Chadha died in September 2021. Copy of the death certificate filed by Ld.AR. Ld.AR submitted that the CIT(A) had called for a report from the Assessing Officer but copy of the Remand Report has not been provided to the Assessee for rebuttal. He submitted that Assessee had filed Return of Income.
Ld.AR submitted that Late Satishkumar was maintaining books of accounts hence addition made u/s 69A is bad in law. He filed a case law paper book. Ld.AR submitted that Late Satishkumar was in the habit of withdrawing money from bank and re-depositing it in bank.
The Cash withdrawals explains the deposits. Hence no addition can be made.
3. Submission of Ld.DR :

Ld. Departmental Representative Relied on the Assessment
Order and Order of the CIT(A).
4. Findings and Analysis :

We have heard both the parties and perused the records. In this case late Satishkumar B.Chadha (assessee) had filed Return of Income on 09/03/2018. The Return of Income was selected for 3
scrutiny accordingly the Assessing Officer issued various notices.
The Assessee failed to file reply during assessment proceedings. The Assessing Officer passed an ex-parte Assessment order u/s 144 of the income Tax Act making an addition of Rs.16,13,000/- u/s. 69A of the Act. Aggrieved by the Assessment Order the Assessee filed an appeal before the Commissioner of Income Tax (appeal) on 07/01/2020. 4.1 In this case, it is an admitted fact that Late Satishkumar died in September 2021 when the Appeal before the Commissioner of Income Tax (A) was pending against the Assessment Order.
However, it is observed that the CIT(A) has passed Appeal Order u/s.250 of the Income Tax Act in the name of Satishkumar
Bhagatram Chadha on 14/03/2025, whereas Late Satish Kumar had died in 2021. Therefore, it was the duty of the CIT(A) to bring Legal
Heirs of the deceased assessee on record and pass the Order accordingly.
4.2 It is also noted that the Ld.CIT(A) has not provided copy of the Remand Report filed by the Assessing Officer under Rule 46A of the Income Tax Rules to the Legal Heirs of the deceased assessee
4
to rebut the findings of the AO. It is violation of Principle of natural justice.
4.3 In these facts and circumstances of the case, we set aside the Order of the CIT(A) to CIT(A) for de-novo adjudication. The CIT(A) shall bring on record the Legal heirs of the deceased assessee. Also, CIT(A) shall provide copy of the Remand Report to the legal heirs and provide them opportunity of hearing.
5. In the result, Appeal is allowed for statistical purpose.
Order pronounced in the open Court on 28th August, 2025. (VINAY BHAMORE)
ACCOUNTANT MEMBER

पुणे / Pune;
दनांक / Dated : 28th August, 2025
Satish

आदेशकितिलिपअ ेिषत / Copy of the Order forwarded to :
1. अपीलाथ / The Appellant.
2.  यथ / The Respondent.
3. The CIT(A), concerned.
4. The Pr. CIT, concerned.
5. िवभागीयितिनिध, आयकर अपीलीय अिधकरण, “SMC” बच, पुणे / DR,
ITAT, “SMC” Bench, Pune.

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Senior Private Secretary

आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune