CHAYA SATISH LODHA,BEED vs. INCOME TAX OFFICER WARD 1(5), AURANGABAD

When the case called for, none appeared on behalf of the assessee in spite of being served with valid notice fixing the date of hearing on 18.12.2025 as well as on 02.02.2026. Under these given facts, I proceed to adjudicate the appeal

On perusal of the record and with the assistance of the Ld. DR, I note that due to non-compliance by the assessee on three occasions, Ld.CIT(A) dismissed the assessee’s appeal in limine. Ld. DR has no objection if the issues raised in the instant appeal are remitted to the file of Ld. CIT(A).

I have heard Ld.DR and perused the records placed before me. Admittedly, assessee’s appeal against the addition made by the Ld.AO of ₹ 31,90,911/- for A.Y. 2020-21 filed before the Ld.CIT(A) has been dismissed for non-appearance on the dates given for hearing. Considering the reasons mentioned in the grounds of appeal which mainly include the illness of the Ld.AR of the assessee for which adjournment was sought, but not granted, in the larger interest of justice, I hereby restore the issues raised in the instant appeal on merits to the file of Ld.CIT(A) for necessary adjudication and that the Ld.CIT(A) shall pass a speaking order as contemplated u/s. 250(6) of the Act. Needless to mention that Ld.CIT(A) shall grant fair hearing of opportunity to the assessee. Assessee is also directed to remain vigilant and not to take adjournments unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes