PRAMILA DHADSE,BETUL vs. ITO, BETUL, BETUL

Per Paresh M Joshi, J.M.:

This is an Appeal filed by the Assessee under section 253 of

the income tax Act 1961,[ herein after referred to as the Act

for the sake of convenience & brevity] before this tribunal, as

& by way of a second appeal .The Assessee is aggrieved by

the order bearing Number:-ITBA/NFAC/S/250/2025-

26/1075983064(1) dated 01.05.2025 passed by the Ld. CIT(A)

u/s 250 of the Act, which is herein after referred to as the

“Impugned order”. The Relevant Assessment year is 2017-

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18 and the corresponding previous year period is from

01.04.2016 to 31.03.2017

2.1 That as and by way of an Assessment order made u/s

147 rws 144/144B of the Act, the total income of the

Assessee was computed & assessed at Rs. 24,47,680/-. The

total income as per the return of income was at

Rs.5,42,380/-. The addition of Rs.19,05,303/- was made as

unexplained money u/s 69A of the act [para 5 of the

assessment order]. The aforesaid “Assessment order” bears

no:- ITBA/AST/S/147/2021-22/1040908090(1) and that the

same is dated 16/03/2022, which is herein after referred to

as the “Impugned Assessment Order”

2.2 That the Assessee being Aggrieved by the aforesaid

“Impugned Assessment Order” prefers the first appeal u/s

246A of the Act before the Ld. CIT(A) who by the

1st “Impugned Order” has dismissed the appeal of the

Assessee on the grounds & reasons stated therein. The core

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grounds & reasons for the dismissal of the 1st appeal was as

under:-

“xvii. In the instant case of the appellant, the appellant has failed to make any submissions in support of grounds of appeal, this gives rise to an undisputable conclusion that the assessee has got nothing more to say in this regard. This Appellate authority has gone through the record and based on the record this authority has decided to adjudicate the issue on the merits of the case and thus finds the addition made by the AO as correct for such cash deposits made during the demonetisation period considering them as un-explained income.

In the light of above discussed facts at point no.-(1) to (xvii), grossly negligent behaviour of the appellant assessee during the assessment proceedings and during the Appellate proceedings, non- seriousness shown for not filing of any application seeking condonation of delay in filing of this appeal (delayed), non- compliance to the hearing notice issued and not filing any submissions on merits or evidences to prove the AO's findings otherwise and also by placing reliance on the Judgment of Hon'ble Apex/ High Courts, this Appellate authority is in the view that, the addition made by the AO for Rs. 19,05,303/-as un-explained money u/s 69Arws115BBE of the Income Tax Act, 1961, is found to be correct and is thus UPHELD. Thus, the grounds of appeal no.-1 to 6 are not allowed. In the result, the appeal is NOT ALLOWED.”

2.3 The Assessee being Aggrieved by the “Impugned Order”

has preferred the instant second appeal before this Tribunal

and has raised the following grounds of appeal in the form

No. 36 against the “Impugned Order” which are as under:-

“1.The Id. CIT(A) was not justified in ex-parte dismissing the appeal of the appellant, without deciding the appeal on merits, and that a fair and meaningful opportunity was not available to the appellant to present his case.

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Record of Hearing 3.

3.1 The hearing in the matter took place before this Tribunal

on 19.01.2026 when the Ld. AR for & on behalf of the

Assessee appeared before this tribunal & interalia submitted

that the “Impugned Order” is bad in law, illegal & not

Proper. It is in the violation of the principles of natural

justice. It therefore deserves to be set aside by this tribunal

in exercise of it’s appellate power conferred upon under the

act. It was then submitted that “impugned assessment

order” and so also the “impugned order” are in sum and

substance can be said to be “Ex-parte Orders”. The Ld. AR

submitted that assessee is a widow and her husband

expired all of a sudden in the month of March 2015 and

as legal heir the assessee has takeover the business of her

husband. Prior thereto she was a housewife. She does not

understand the rules and regulation of the business as well

of the income tax laws. The assessee late husband was

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Satish Dhadse who was sole proprietor of M/s Ravi Raj

Stone crusher which was engaged in the whole sale trading

of “Crushed stones”. It was submitted that cash of

approximately 19 Lakh was deposited in CC A/C- loan A/C

with the bankers. It was finally submitted and prayed that

the assessee would now like to place all the material

information, details and documents before the Ld. AO

provided the impugned order is set aside and in fact assessee

is seeking an opportunity before the Ld. AO due to peculiar

facts and circumstances of the case. Per contra the Ld. DR

appearing for and on behalf of the revenue submitted that

the Dept. of Income Tax has no objection if this tribunal set

aside the “impugned order” and remand the case back to

the file of the Ld. AO on denovo basis.

4.1 We have to decide the legality, validity and proprietary of the

“impugned order” basis records of the case & the rival

submission canvassed before us.

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4.2 We have carefully perused the records of the case and have

heard the submissions.

4.3 We basis records of the case & after hearing & upon

examining the rival contentions of the Ld. AR & the Ld. DR

canvassed before us, are of the considered opinion that the

“impugned assessment order” is under section 144/144B of

the Act and the matter has not been adjudicated and adjudged

basis merits. Even the “impugned order” is not on merits strict

senso. This tribunal desires that the total income of the assessee

should be computed and assessed on the real time basis

exigible to tax in accordance with law by following the due

process of law under the Act. This tribunal also expects the

assessee to be compliant and should cooperate with department

of income tax as and when notices, summons, show cause notice

etc. are issued. In brief this tribunal desires the meritorious

disposal of both the “impugned assessment order” as well as

the “impugned order”. The assessee’s cooperation in this regard

assumes importance. The assessee in response to the notice(s)

slumber mode. etc. cannot go in We are therefore of the

considered view that the “impugned order” should be set aside

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remanded back to the file of Ld. AO for passing a fresh order on

merits of the case. It is the expectation of this tribunal that the

assessee would give his full and complete details of her income to

the Ld. AO. The assessee to attend the hearings before the Ld. AO

as and when fixed. The assessee to file reply, submissions,

promptly before Ld. AO. The assessee to file requisite details,

material and evidences before the Ld. AO.

4.4 In view of the premises drawn up by us we set aside the

“impugned order” & remand the case back to the file of Ld. AO

on denovo basis, who shall now pass a speaking & well- reasoned

order.

5 Order

5.1 In the result the “Impugned order” is set aside as and by

way of remand back to the file of the Ld. AO as directed aforesaid.

5.2. The appeal of the assessee is allowed for statistical purpose.

Pronounced in open court on 30.01.2026.

Sd/- Sd/-

(BHAGIRATH MAL BIYANI) (PARESH M JOSHI)

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ACCOUNTANT MEMBER JUDICIAL MEMBER

Indore Dated : 30/01/2026 Patel/Sr. PS

Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Senior Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore

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