SANJEEV YASHWANT BARTAKKE ,PUNE vs. DCIT CIR-5, PUNE

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ITA 3024/PUN/2025Status: DisposedITAT Pune03 February 2026AY 2018-19Bench: DR.MANISH BORAD (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that in the interest of justice, the matter should be restored to the CIT(A) for fresh adjudication on merits, providing the assessee a reasonable opportunity to present submissions. The CIT(A) is directed to pass a speaking order u/s 250(6) of the Act. The assessee is advised to provide updated contact information and avoid unnecessary adjournments.

What were the facts?

The assessee's assessment for AY 2018-19 was completed u/s 147 r.w.s. 144B of the Income-tax Act, 1961, with the AO making an addition of Rs. 15,60,654/-. The assessee appealed to the CIT(A) but failed to appear for hearings, leading the CIT(A) to dismiss the appeal and confirm the addition without considering the merits of the case.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte and confirming the addition without adjudicating the merits, and whether the case should be remanded for fresh consideration.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144B,Section 139(1),Section 148,Section 250(6)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, PUNE BENCHES “SMC”, PUNE

Before: DR.MANISH BORAD

For Appellant: Shri Suhas P Bora, Shri Vishwajit Shinde
Hearing: 22.01.2026Pronounced: 03.02.2026

Assessee by : Shri Suhas P Bora Shri Vishwajit Shinde Revenue by : Date of hearing : 22.01.2026 Date of pronouncement : 03.02.2026 आदेश / ORDER The captioned appeal at the instance of assessee pertaining to the Assessment Year 2018-19 is directed against the order dated 12.11.2025 of National Faceless Appeal Centre (Delhi (NFAC) passed u/s.250 of the Income- tax Act, 1961 (hereinafter also called ‘the Act’) arising out of the Assessment Order dated 21.03.2024 passed u/s.147 r.w.s.144B of the Act.

2.

Though the assessee has raised as many as Nine grounds of appeal but the only contention of the ld. Counsel is that assessee for unavoidable circumstances failed to appear before ld.CIT(A) and therefore prayed for affording one more opportunity to go before ld.CIT(A) for necessary adjudication of the issues raised in the instant appeal.

3.

Ld. DR has not raised any objection to the request made by ld. Counsel for the assessee.

4.

I have heard the rival submissions and perused the record placed before me. I observe that the assessee is an individual and assessment for A.Y. 2018-19 has been completed u/s.147 r.w.s.144B of the Act and against the returned income u/s.139(1) r.w.s. u/s.148 of the Act at Rs.25,57,780/- ld. AO has made addition of Rs.15,60,654/- thereof assessing the income at Rs.41,13,434/-. Assessee preferred appeal before ld.CIT(A) but failed to appear on the dates of hearing fixed on 09.10.2024, 13.08.2025, 09.10.2025, 04.11.2025. Ld.CIT(A) accordingly following the judgment of Hon’ble Bombay High Court in the case of CIT Vs. B.N.Bhattacharjeee (1977) 118 ITR 461 dismissed the assessee’s appeal confirming the addition made by the Assessing Officer.

5.

I however note that ld.CIT(A) has not dealt with merits of the case as assessee failed to appear and comply with the notices of hearing. I am of the considered opinion that in the larger interest of justice and being fair to both the parties the issues raised in the instant appeal deserves to be restored to the file of ld.CIT(A) for afresh adjudication. Needless to mention that ld.CIT(A) in the set aside proceedings shall afford reasonable opportunity to the assessee and after considering the submissions/evidences to be filed by the assessee shall pass a speaking order as contemplated u/s.250(6) of the Act in light of judgment of Hon’ble Bombay High Court in the case of PCIT (C) vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bombay). 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 take adjournment unless otherwise required for reasonable cause. Impugned order is set aside and the effective grounds raised

by the assessee are allowed for statistical purposes.

6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 03rd day of February, 2026.

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