GANESH DADASAHEB PATHARE,PUNE V. ASSESSING OFFICER, PUNE

ITA 1910/PUN/2025

AI Insights

The case involves Ganesh Dadasaheb Pathare, the appellant, who contested an addition of 57,10,000 made by the Assessing Officer and sustained by the Commissioner of Income Tax (Appeals). The addition was based on information regarding the purchase of immovable property and cash deposits, leading to a notice under section 148 of the Income Tax Act, 1961. The assessee did not comply with the notices, resulting in the addition. The Tribunal noted the assessee's non-compliance and the subsequent dismissal of the appeal by the CIT(A) in limine. The Tribunal decided to provide another opportunity to the assessee to present his case before the CIT(A).

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837295 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 10-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UODOL RAJ SINGH
• Assessee Lawyers: RAHUL KAVALE
• Keywords: Reasonable cause
• Section: 147; 148

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No.1910/PUN/2025 (Assessment Year :2015-16) Ganesh Dadasaheb Pathare, S.No. 55/2, Near Dhole Patil Vasti Nagar Road, Kharadai ChandanNagar, Pune, Maharashtra. PAN : AOKPP 3086 R vs. Assessing Officer, Pune (Appellant) (Respondent) For Assessee : Shri Rahul Kavale, CA For Revenue : Shri Uodol Raj Singh, DR Date of Hearing : 17.02.2026 Date of Pronouncement : 19.02.2026 ORDER PER : MANISH BORAD, AM 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 11/06/2025 passed under section 250 of the Income Tax Act, 1961 (“Act”) which is arising out of assessment order u/s. 147 r.w.s. 144 r.w.s. 144B of the Act dated 12.01.2024 for the Assessment Year (AY) 2015-16. Printed from counselvise.com 2 ITA.No.1910/PUN./2025 (Ganesh Dadasaheb Pathare) 2. The assessee has raised various grounds of appeal challenging the addition of ₹ 57,10,000/- made by the Ld.AO and sustained by the Ld.CIT(A). However, learned counsel for the assessee, at the outset, fairly admitted that due to non- compliance before the Ld.CIT(A), grounds raised on merits have not been adjudicated by the Ld.CIT(A) and therefore, requested for affording one more opportunity to go before the Ld. CIT(A). 3. On the other hand, Ld. Departmental Representative (DR) vehemently argued and supporting the order of Ld.CIT(A). 4. We have heard rival contentions and perused the records placed before us. We observe that assessee is an individual and did not file return of income for A.Y. 2015-16. Based on the information received by the Ld.AO about purchase of immovable property, cash deposits etc., notice u/s. 148 of the Act issued and validly served upon the assessee. However, due to non-compliance, Ld.AO concluded the proceedings making addition of ₹57,10,000/-. Assessee challenged these additions, before the Ld.CIT(A), but thereafter on six occasions, when Ld.CIT(A) granted opportunities of hearing to the assessee, assessee failed to respond nor could file any written submissions. Ld.CIT(A), therefore, dismissed the assessee’s appeal in limine placing reliance on judicial precedents. Prayer has been made by the learned counsel for the assessee for affording one more opportunity. Printed from counselvise.com 3 ITA.No.1910/PUN./2025 (Ganesh Dadasaheb Pathare) 6. Considering the facts of the case and the details furnished by the assessee forming part of the appeal set running into 132 pages, we deem it appropriate to afford one more opportunity to the assessee since Ld.CIT(A) has not dealt with on merits of the case. Accordingly, issues raised in the instant appeal on merits are remitted back to the file of Ld.CIT(A) for necessary adjudication and to 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 unnecessary adjournments unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 7. In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 19.02.2026 Sd/- Sd/- [VINAY BHAMORE] [MANISH BORAD] JUDICIAL MEMBER ACCOUNTANT MEMBER Pune, Dated 19th February, 2026 vr/- Printed from counselvise.com 4 ITA.No.1910/PUN./2025 (Ganesh Dadasaheb Pathare) Copy to 1. The appellant 2. The respondent 3. The Ld. PCIT concerned. 4. D.R. ITAT, “A” Bench, Pune. 5. Guard File. By Order //True Copy // Assistant Registrar, ITAT, Pune. Printed from counselvise.com "