MANGALABAI VIJAYKUMAR SAHUJI (DECEASED) THROUGH LEGAL HEIR (SON) RAHUL VIJAYKUMAR SAHUJI,AURANGABAD (CHHATRAPATI SAMBHAJINAGAR) V. INCOME TAX OFFICER, AURANGABAD (CHHATRAPATI SAMBHAJINAGAR)

ITA 2895/PUN/2025

AI Insights

The case involves an appeal by the legal heir of Mangalabai Vijaykumar Sahuji, who passed away during the pendency of appellate proceedings before the CIT(A)/NFAC. The original assessment for the Assessment Year 2017-18 included an addition of Rs. 45,00,000 to the assessee's income, which was contested. The CIT(A) dismissed the appeal due to non-compliance as no submissions were made following the assessee's death. The Tribunal noted the procedural oversight and the need for a substantive review of the legal issues and merits of the case, leading to the decision to remand the matter back to the CIT(A).

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831285 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 27-11-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHASHANK OJHA VIRTUAL
• Assessee Lawyers: PUSHPADANT VINOD SAHUJI VIRTUAL
• Keywords: Gift
• Section: 143(3); 142(1)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2895/PUN/2025 िनधाᭅरण वषᭅ / Assessment Year : 2017-18 Mangalabai Vijaykumar Sahuji (Deceased), Through Legal Heir (Son) Rahul Vijaykumar Sahuji, A-13, Udyog Sadan, MIDC, Railway Station, Aurangabad (Chhatrapati Sambhajinagar), Aurangabad- 431005. PAN : AWWPS9047D Vs. ITO, Ward- 1(11), Aurangabad. Appellant Respondent आदेश / ORDER PER MANISH BORAD, AM: This appeal filed at the instance of assessee is directed against the order of Ld. CIT(A)/NFAC dated 13.10.2025 which is arising out of the assessment order u/s 143(3) of the Act for Assessment Year 2017-18 framed on 24.12.2019 by the ITO, Ward- 1(11), Aurangabad. 2. I note that the assessee has raised as many as 29 grounds of appeal raising various legal issues as well as grounds on merits Assessee by : Shri Pushpadant Vinod Sahuji (Virtual) Revenue by : Shri Shashank Ojha (Virtual) Date of hearing : 13.01.2026 Date of pronouncement : 19.01.2026 Printed from counselvise.com ITA No.2895/PUN/2025 2 against the additions made by the Assessing Officer. However, with the assistance of both the sides, I note that the assessee failed to file any submission before Ld. CIT(A)/NFAC, who has therefore proceeded ex-parte qua assessee and without dealing with the issues raised by the assessee has dismissed the assessee’s appeal. 3. Ld. counsel for the assessee as well as Ld. Departmental Representative has no objection if the issues raised in the instant appeal are restored to the file Ld. CIT(A)/NFAC for necessary adjudication. 4. I have heard rival contentions and perused the records placed before me. I observe that the assessee, an individual furnished his return of income for A.Y. 2017-18 on 03.08.2017 declaring income of Rs.6,36,660/-. Case selected for scrutiny through CASS followed by serving of statutory notices u/s 143(2) and 142(1) of the Act. Ld. Assessing Officer made addition of Rs.45,00,000/- after duly considering the submissions of assessee and assessed income of Rs.51,36,660/-. Thereafter, the assessee preferred appeal before Ld. CIT(A)/NFAC on 31.12.2019 but later on during the pendency of the appellate proceedings, during the Covid-19 Pandemic, the assessee expired on 14.05.2021. Due to this reason, there was no Printed from counselvise.com ITA No.2895/PUN/2025 3 compliance before Ld. CIT(A)/NFAC and the appeal of the assessee has been dismissed for non-compliance. 5. During the course of hearing before me, Ld. counsel for the assessee submitted that the information about the death of the assessee was given to Ld. Assessing Officer, however the impugned order has been passed in the name of deceased person. 6. Further, I note that the legal heir of deceased assessee has raised multiple legal issues along with grounds against the impugned addition of Rs.45,00,000/- and it is also stated that the major source of alleged deposits are from the gift received from the assessee’s daughter in law Mrs. Komal Rahul Sahuji, funds received from cash sales as well as accumulated savings and cash withdrawal from bank. However, since Ld. CIT(A)/NFAC has not dealt with grounds of appeal raised by the assessee on account of non- compliance, I deem it appropriate to restore all the issues raised in the instant appeal to the file of Ld. CIT(A)/NFAC for necessary adjudication and to decide the appeal in accordance with law and pass a speaking order as contemplated u/s 250(6) of the Act. Needless to mention here that fair and proper opportunity shall be granted to the assessee. Effective grounds of appeal raised by the assessee in the instant appeal are allowed for statistical purposes. Printed from counselvise.com ITA No.2895/PUN/2025 4 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 19th day of January, 2026. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 19th January, 2026. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "