MAHESHKUMAR UTTAMCHAND MUTHA,DHULE vs. ITO WARD 1, DHULE

At the outset, Ld. Counsel for the assessee fairly submitted that inspite of being provided sufficient opportunities assessee failed to appear before ld.CIT(A) and could not furnish the explanation by filing requisite documents resulting into dismissal of the appeal. He however prayed that given one more opportunity assessee can file all necessary details before ld.CIT(A) so that issues can be adjudicated on merits considering the Appellant by : Shri Sanket M Joshi Respondent by : Shri Ramnath P Murkunde Date of hearing : 25.06.2025 Date of pronouncement : 14.07.2025 Maheshkumar Uttamchand Mutha

We have heard the rival contentions and perused the record placed before us. We observe that the assessee who is an individual has been assessed for A.Y. 2013-14 u/s.147 r.w.s.144 of the Act and addition of Rs.2,54,84,660/- has been fastened in the hands of assessee against the income disclosed in the return at Rs.2,15,170/-. However, in the appeal filed before the First Appellate Authority though the assessee stated in the statement of facts that assessee is engaged in the business of wholesale and retail trading of food grains and major transactions were carried out through bank account held with Shri Renuka Mata Multi State Urban Cooperative Credit Society Ltd. but thereafter when notices of hearing were issued, assessee failed to respond resulting into dismissal of the appeal.

However, considering the facts of the case and prayer made by ld. Counsel for the assessee, we in the larger interest of justice deem it proper to give one more opportunity to the assessee to substantiate his case by necessary representation and adducing cogent evidences. We therefore restore the issues raised before us in the instant appeal to the file of ld.CIT(A) for necessary adjudication. Needless to mention that ld.CIT(A) shall in the course of set-aside proceedings afford a reasonable opportunity of being heard to the assessee and if necessary shall call for a remand report from the Juri ictional Assessing Officer. Thereafter, considering the submissions/evidences filed by the assessee, ld. CIT(A) shall decide the issues in accordance with law. Assessee is directed to provide updated email id and contact detail to the department for receiving the notices from ITBA portal. Assessee is also directed to remain vigilant and not to Maheshkumar Uttamchand Mutha

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 14th day of July, 2025. (VINAY BHAMORE) ACCOUNTANT MEMBER

अपीलाथ / The Appellant. 2. यथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “A” बच, पुणे / DR, ITAT, “A” Bench, Pune.

गाड फ़ाइल / Guard File. आदेशानुसार / BY ORDER,