MAHESHKUMAR UTTAMCHAND MUTHA,DHULE V. ITO WARD 1, DHULE

ITA 10/PUN/2025

AI Insights

The case involves Maheshkumar Uttamchand Mutha, the appellant, who contested an order from the National Faceless Appeal Centre (NFAC), Delhi, concerning the Assessment Year 2013-14. The appeal was directed against an assessment order that added a significant amount to the assessee's income, which was substantially higher than the income declared in the return. The primary issue was the non-appearance of the assessee before the CIT(A), leading to the dismissal of his appeal. The Tribunal, considering the circumstances and the request for another opportunity to present the case, decided to set aside the previous order and remand the case back to the CIT(A) for a detailed examination on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708425 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2013-2014
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMNATH P MURKUNDE
• Assessee Lawyers: SANKET M JOSHI
• Keywords: Set aside; Opportunity of being heard; Reasonable cause
• Section: 144

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.10/PUN/2025 Assessment Year : 2013-14 Maheshkumar Uttamchand Mutha Flat No.4, Shreeraj Apartment, Vaibhav Nagar, Jamnagiri Road, Dhule – 424001, Maharashtra PAN: ALWPM4740N Vs. Income Tax Officer, Ward 1, Dhule Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2013-14 is directed against the order dated 02.12.2024 of National Faceless Appeal Centre(NFAC), Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Assessment Order dated 17.04.2023 passed u/s.147 r.w.s 144 r.w.s 144B of the Act. 2. At the outset, Ld. Counsel for the assessee fairly submitted that inspite of being provided sufficient opportunities assessee failed to appear before ld.CIT(A) and could not furnish the explanation by filing requisite documents resulting into dismissal of the appeal. He however prayed that given one more opportunity assessee can file all necessary details before ld.CIT(A) so that issues can be adjudicated on merits considering the Appellant by : Shri Sanket M Joshi Respondent by : Shri Ramnath P Murkunde Date of hearing : 25.06.2025 Date of pronouncement : 14.07.2025 ITA No.10/PUN/2025 Maheshkumar Uttamchand Mutha 2 contentions of the assessee. Ld. Departmental Representative did not oppose the request. 3. We have heard the rival contentions and perused the record placed before us. We observe that the assessee who is an individual has been assessed for A.Y. 2013-14 u/s.147 r.w.s.144 of the Act and addition of Rs.2,54,84,660/- has been fastened in the hands of assessee against the income disclosed in the return at Rs.2,15,170/-. However, in the appeal filed before the First Appellate Authority though the assessee stated in the statement of facts that assessee is engaged in the business of wholesale and retail trading of food grains and major transactions were carried out through bank account held with Shri Renuka Mata Multi State Urban Cooperative Credit Society Ltd. but thereafter when notices of hearing were issued, assessee failed to respond resulting into dismissal of the appeal. 4. However, considering the facts of the case and prayer made by ld. Counsel for the assessee, we in the larger interest of justice deem it proper to give one more opportunity to the assessee to substantiate his case by necessary representation and adducing cogent evidences. We therefore restore the issues raised before us in the instant appeal to the file of ld.CIT(A) for necessary adjudication. Needless to mention that ld.CIT(A) shall in the course of set-aside proceedings afford a reasonable opportunity of being heard to the assessee and if necessary shall call for a remand report from the Jurisdictional Assessing Officer. Thereafter, considering the submissions/evidences filed by the assessee, ld. CIT(A) shall decide the issues in accordance with law. Assessee is directed to provide updated email id and contact detail to the department for receiving the notices from ITBA portal. Assessee is also directed to remain vigilant and not to ITA No.10/PUN/2025 Maheshkumar Uttamchand Mutha 3 take adjournment unless otherwise required for reasonable cause. Impugned order is set aside and the effective grounds of appeal raised by the assessee are allowed for statistical purposes. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 14th day of July, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 14th July, 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 // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "