RAVINDRA BABANRAO KASAR,PUNE vs. ITO, WARD-7(3), PUNE, PUNE

The captioned appeal at the instance of assessee pertaining to A.Y. 2017-18 is directed against the order dated 29.09.2025 framed by National Faceless Appeal Centre, Delhi arising out of Assessment Order dated 13.02.2025 passed u/s.147 r.w.s.144 r.w.s.144B of the Income Tax Act, 1961.

At the outset, ld. Counsel for the assessee submitted that ld.CIT(A) has dismissed the appeal of the assessee in limine exparte relying on the judgment of Hon’ble Supreme Court in the case of B.N. Bhattacharjee and Another reported in 118 ITR 461. Assessee could not comply with the notices due to the circumstances which were beyond control of the assessee. It is therefore prayed for granting one more opportunity to the assessee to substantiate its case on merits.

On the other hand, ld.Departmental Representative supported the order of ld.CIT(A).

We have heard the rival contentions and perused the record placed before us. We observe that the assessee is an individual and did not file return of income for A.Y. 2017-18. Based on the specific information as per the Risk Management Strategy assessee was issued notice u/s.148 of the Act but thereafter due to non-compliance Best Judgment assessment has been framed u/s.147 r.w.s.144 r.w.s.144B of the Act making various additions and assessed the income of the assessee at Rs.2,36,91,279/-. Assessee challenged the additions before ld.CIT(A) raising various legal issues as well as issues on merit but subsequently failed to appear on the given dates of hearing on 08.07.2025, 19.08.2025, 27.08.2025 and 17.09.2025. We have considered the totality of the facts and circumstances and prayer made by ld. Counsel for the assessee and deem it appropriate to remit back all the issues raised in the instant appeal to the file of ld.CIT(A) for necessary adjudication 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) wherein it was held that ld.CIT(A)/NFAC is obliged to dispose of the appeal on merits even in an exparte order. Needless to mention that ld.CIT(A) shall afford reasonable opportunity of hearing to the assessee. Assessee is directed to update latest email id and contact detail on 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 effective grounds of appeal raised by the assessee are allowed for statistical purposes.