MR. BHARAT DATTA NAKHAVA,RAIGAD V. ITO WARD 3, PANVEL

ITA 1951/PUN/2025

AI Insights

The case involves Bharat Datta Nakhava, the appellant, who contested an assessment order for the Assessment Year 2018-19, which was passed under sections 147, 144, and 144B of the Income-tax Act, 1961. The primary contention was the non-appearance of the assessee during the hearings at the CIT(A), which led to the dismissal of his appeal. The assessee's counsel argued that there was a 'reasonable cause' for the non-appearance, and requested the Tribunal to restore the issues to the CIT(A) for fresh consideration. The Departmental Representative supported the CIT(A)'s decision but did not oppose the request for a remand.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777857 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 18-08-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARISH BIST
• Assessee Lawyers: AKASH KUMAR
• Keywords: Set aside; Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1951/PUN/2025 Assessment Year : 2018-19 Bharat Datta Nakhava, Bodani Saral, Alibad, Raigad – 402 201 Maharashtra PAN : APAPN1469D Vs. ITO, Ward-3, Panvel Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2018-19 is directed against the order dated 27.02.2025 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 27.02.2024 passed u/s.147 r.w.s.144 r.w.s.144B of the Act. 2. At the outset, Ld. Counsel for the assessee submitted that assessee failed to respond to the notices of hearing given by ld.CIT(A) and in absence of any representative, ld.CIT(A) has dismissed the appeal. He submitted that ‘reasonable cause’ prevented the assessee to put appearance on the dates of hearing and therefore prayed to restore the issues raised on merit to the file of ld.CIT(A) for afresh adjudication. Appellant by : Shri Akash Kumar (Through Virtual) Respondent by : Shri Harish Bist Date of hearing : 17.09.2025 Date of pronouncement : 06.10.2025 Printed from counselvise.com ITA No.1951/PUN/2025 Bharat Datta Nakhava 2 3. On the other hand, ld. DR supported the order of ld.CIT(A) but is fair enough in not opposed the request made by ld. Counsel for the assessee. 4. We have heard the rival contentions and perused the record placed before us. We observe that the assessee is an individual and assessment for A.Y. 2018-19 completed u/s.147 r.w.s.144 r.w.s.144B of the Act on 27.02.2024 and ld. AO made addition of Rs.28,44,560/- as assessee has not filed the regular return of income. Aggrieved with the additions assessee preferred appeal before ld.CIT(A) but then on the given dates of hearing fixed on 09.09.2024, 28.10.2024 and 25.02.2025 assessee failed to appear. Before us, ld. Counsel for the assessee has submitted that assessee has necessary details in support of its claim that impugned addition is uncalled for. However, due to non-appearance before ld.CIT(A) the grounds raised by the assessee have been dismissed. 5. We therefore considering the facts and circumstances of the case and in the larger interest of justice deem it proper to provide one more opportunity to the assessee to go before ld.CIT(A). In the set aside proceedings ld.CIT(A) shall afford reasonable opportunity of hearing to the assessee and decide in accordance with law and pass a speaking order as contemplated u/s.250(6) of the Act. 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 adjournment unless otherwise required for reasonable cause. Impugned order is hereby set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes. Printed from counselvise.com ITA No.1951/PUN/2025 Bharat Datta Nakhava 3 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 06th day of October, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 06th October, 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, “SMC” ब\u0014च, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "