GAJANAN RAMESH PARAB,KUDAL MAHARASHTRA V. INCOME TAX OFFICER WARD KUDAL , KUDAL SINDHUDURG

ITA 1811/PUN/2025

AI Insights

The case involves Gajanan Ramesh Parab, the appellant, who did not file a return of income for the assessment year 2016-17. The Income Tax Officer initiated reassessment proceedings based on information about unexplained cash deposits in the assessee's bank account. The reassessment led to an assessment of income at Rs. 1,21,67,910. The assessee did not appear before the Assessing Officer or the CIT(A) during the initial hearings, leading to the dismissal of the appeal by the CIT(A). The Tribunal noted the absence of proper physical notice despite the assessee's preference for physical communication and decided to remit the case back to the CIT(A) for a fresh examination of the legal issues and to ensure the assessee was given a fair opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791318 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 29-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHARAT ANDHALE
• Keywords: Set aside; Reasonable cause; Reassessment proceedings

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1811/PUN/2025 Assessment Year : 2016-17 Gajanan Ramesh Parab, Camp Corner, Near Powar House, Camp, Vengurla, Sindhudurg – 416516 Maharashtra PAN : CLEPP9794Q Vs. Income Tax Officer, Kudal Appellant Respondent आदेश / ORDER PER DR. MANISH BOARD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2016-17 is directed against the order dated 15.05.2025 framed by National Faceless Appeal Centre, Delhi arising out of Assessment Order dated 07.03.2022 passed u/s.147 r.w.s.144 r.w.s.144B of the Income Tax Act, 1961. 2. When the case called for, none appeared on behalf of the assessee despite due service of notice of hearing. Even on the previous date of hearing, i.e. on 20.11.2025, the matter was adjourned at the request of the ld. AR. We therefore proceed to adjudicate the appeal with the assistance of ld. DR and the available records. Appellant by : None Respondent by : Shri Bharat Andhale (virtual) Date of hearing : 03.12.2025 Date of pronouncement : 08.12.2025 Printed from counselvise.com ITA No.1811/PUN/2025 Gajanan Ramesh Parab 2 3. We have heard the ld. DR and perused the record placed before us. We note that that the assessee is an individual and did not file the return of income for A.Y. 2016-17. Assessee was subjected to reassessment proceedings based on certain information received by Assessing Officer who after duly recording the reasons has issued valid notice u/s.148 of the Act and thereafter concluded the proceedings assessing income at Rs.1,21,67,910/- for the unexplained cash deposit in the bank account of the assessee held with Syndicate bank. Assessee did not appear before ld.AO and further in the appeal filed before ld.CIT(A) assessee failed to respond to the notices of hearing except for once when the adjournment was requested. Ld.CIT(A) on observing that assessee is not appearing on the date of hearing has proceeded ahead and dismissed the appeal. 4. Before us, assessee has various grounds and vide Ground No.1 states that notices which were sent by ld.CIT(A) on the e-mail was not accessed by the assessee. There was no physical notice despite the assessee opted to receive the notice physically owing to which assessee could not plead before ld.CIT(A). Assessee has also raised certain legal issues regarding the validity of notice u/s.148 of the Act. We however considering the fact that ld.CIT(A) has not dealt with any of these issues, in the larger interest of justice, deem it proper to remit back all the issues raised in the instant appeal to the file of ld.CIT(A) for necessary adjudication. Needless to mention that ld.CIT(A) shall afford reasonable opportunity to the assessee in the set aside proceedings. 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 Printed from counselvise.com ITA No.1811/PUN/2025 Gajanan Ramesh Parab 3 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. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 08th day of December, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 08th December, 2025. Satish आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “A” ब\u0014च, पुणे / DR, ITAT, “A” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar, आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "