KADEER SHAIKH AMIR SHAIKH,AURANGABAD V. ITO, WARD-1(1), AURANGABAD, AURANGABAD

ITA 1981/PUN/2025

AI Insights

The case involves Kadeer Shaikh Amir Shaikh, the appellant, who appealed against the order of the Ld. CIT(A) for the assessment year 2011-12. The primary issue was the addition of Rs.11,69,525 as unexplained cash deposit in the appellant's bank account, which was treated as income. The appellant argued that the addition was unjustified as income derived from business can never be 100 percent, and thus, the entire cash deposit should not be treated as income. The initial appeal was dismissed by the Ld. CIT(A) due to the appellant's absence, leading to the current appeal before the Tribunal.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827621 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 21-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH SINHA VIRTUAL
• Assessee Lawyers: RAMESH N. THETE VIRTUAL
• Keywords: Condonation of delay
• Section: 148; 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1981/PUN/2025 िनधाᭅरण वषᭅ / Assessment Year : 2011-12 Kadeer Shaikh Amir Shaikh, 178, Tilak Nagar, Sillod, Aurangabad- 431112. PAN : CXGPS1949P Vs. ITO, Ward-1(1), Aurangabad. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 13.03.2025 passed by Ld. Addl./JCIT(A)-1, Chennai [‘Ld. CIT(A)’] for the assessment year 2011-12. 2. There is delay in filing of the present appeal. We are satisfied with the reasons mentioned in the application for condonation of delay duly supported by an affidavit that the applicant was prevented by sufficient cause for not filing the appeal within the prescribed time limit. After hearing Ld. DR, we condone the delay and proceed to adjudicate the appeal. Assessee by : Shri Ramesh N. Thete (Virtual) Revenue by : Shri Manish Sinha (Virtual) Date of hearing : 23.12.2025 Date of pronouncement : 05.01.2026 Printed from counselvise.com ITA No.1981/PUN/2025 2 3. The appellant has raised the following grounds of appeal :- “1. Addition made by AO is bad in law and need to be dropped. Income derived from business can never be 100 percent and hence entire cash deposited cannot be treated as income of employer or assessee. 2. The appellant craves to add, delete, modify, withdraw any of the grounds before or at the time of hearing of the appeal.” 4. Facts of the case, in brief, are that the assessee is an individual and his case was reopened on the basis of information that he has deposited cash to the extent of Rs.11,69,525/- in Savings Bank Account maintained with Dena Bank and has not furnished his return of income. Accordingly, notice u/s 148 of the IT Act was issued to the assessee and in response to the same return of income was furnished on 17.11.2018 by the assessee declaring an income of Rs.1,44,000/-. Not being satisfied with the submission of the assessee, the Assessing Officer completed the assessment u/s 143(3) r.w.s. 147 of the IT Act and determined the total income at Rs.13,13,525/- as against the income retuned by the assessee at Rs.1,44,000/-. The above assessed income includes addition of Rs.11,69,525/- towards unexplained cash deposit in bank account. 5. Being aggrieved with the above assessment order, the assessee preferred an appeal before Ld. CIT(A). Since the assessee remained absent, Ld. CIT(A) dismissed the appeal filed by the assessee. Printed from counselvise.com ITA No.1981/PUN/2025 3 6. It is the above order against which the assessee is in appeal before the Tribunal. 7. We have heard Ld. counsels from both the sides and perused the material available on record. In this regard, we find that Ld. CIT(A) dismissed the appeal for want of prosecution. We further find that Ld. CIT(A) has issued total three notices of hearing i.e. on 26.08.2019, 19.02.2025 and 04.03.2025. Out of above three notices, last two notices of hearing were issued to the assessee in a time period of 13 days which cannot be said to be reasonable opportunity of hearing. We further find that due to issue of back-to- back two notices of hearing in a short span of 13 days, the assessee could not furnish any reply. 8. Considering the totality of the facts of the case and in the interest of justice & without going into merits of the case, we deem it fit to set- aside the ex-parte order passed by Ld. CIT(A) and remand the matter back to the file of Ld. CIT(A) with a direction to decide the appeal afresh and as per fact and law on all the grounds raised before him after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT(A) in this regard and to produce relevant submissions, documents and evidences in support of Printed from counselvise.com ITA No.1981/PUN/2025 4 grounds of appeal without taking any adjournment under any pretext, otherwise Ld. CIT(A) shall be at liberty to pass appropriate orders as per law. Thus, the grounds of appeal raised by the assessee are allowed for statistical purposes. 9. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 05th day of January, 2026. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 05th January, 2026. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Addl./JCIT(A)-1, Chennai. 4. The Pr.CIT/CIT concerned. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "