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

ITA 2625/PUN/2025

AI Insights

This case involves an appeal by Chaya Satish Lodha against the order of the CIT(A), which dismissed her appeal in limine due to non-compliance on three occasions. The original assessment order dated 12.03.2025, passed under sections 147 read with 144B of the Income Tax Act, 1961, added an amount of 31,90,911 to the assessee's income for the Assessment Year 2020-21. The assessee's appeal to the CIT(A) was dismissed due to her non-appearance, attributed to the illness of her authorized representative. The ITAT, considering the circumstances and in the interest of justice, has remitted the matter back to the CIT(A) for a decision on merits.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837790 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2020-2021
• Appeal Filed On: 10-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: EKNATH ABHANG
• Keywords: Reasonable cause
• Section: 147

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “SMC” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A.No.2625/PUN/2025 (Assessment Year 2020-2021) Chaya Satish Lodha, At Chousala, Post Chousala, Taluka-Beed, District Beed-431 126 PAN : ACVPL 8386 M vs. ITO, Ward-1(5), Aurangabad. (Appellant) (Respondent) For Assessee : None For Revenue : Shri Eknath Abhang, Addl.CIT Date of Hearing : 02.02.2026 Date of Pronouncement : 16.02.2026 ORDER This appeal at the instance of the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)”], dated 30/10/2025 passed u/s. 250 of the Income Tax Act, 1961 (for short, 'the Act') which is arising out of assessment order dated 12.03.2025 passed u/s. 147 r.w.s. 144B of the Act for the Assessment Year (A.Y.) 2020-21. 2. 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 Printed from counselvise.com 2 ITA.No.2625/PUN/2025 (Chaya Satish Lodha) exparte qua assessee with the assistance of learned Departmental Representative (DR) and on available records. 3. 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). 4. 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 Printed from counselvise.com 3 ITA.No.2625/PUN/2025 (Chaya Satish Lodha) 5. In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 16.02.2026. Sd/- Sd/- [MANISH BORAD] ACCOUNTANT MEMBER Dated : 16th February, 2026 vr/- Copy to 1. The appellant 2. The respondent 3. The CIT(A), Pune concerned. 4. D.R. ITAT, SMC Bench, Pune. 5. Guard File. By Order //True Copy // Senior Private Secretary ITAT, Pune Printed from counselvise.com "