MR. NILESH VILAS GUGALE,PUNE V. THE INCOME TAX OFFICER, WARD-10(1), PUNE

ITA 2762/PUN/2024

AI Insights

The case involves an appeal by Mr. Nilesh Vilas Gugale against the order of the Commissioner of Income Tax (Appeals), which upheld the additions made by the Assessing Officer under sections 147, 144, and 144B of the Income Tax Act, 1961. The additions pertained to undisclosed cash deposits amounting to Rs.2,09,31,164. The CIT(A) dismissed the appeal for non-compliance, stating that the appellant failed to substantiate his case and did not respond to hearing notices. However, the Tribunal noted that the CIT(A) did not consider the documents available on the ITBA portal, which included the appeal form and proof of payment of appeal fees. The Tribunal emphasized the need to adhere to the principles of natural justice, which require that a party be given a fair opportunity to be heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772179 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAUMYA PANDEY JAIN
• Assessee Lawyers: YOGESH S THUBE VIRTUAL
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 147

Judgement Text

" आयकरअपीलीयअिधकरण ”ए” \u000fा यपीठ पुणे म\u0015। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकरअपीलसं. / ITA No.2762/PUN/2024 िनधा\u0005रणवष\u0005 / Assessment Year:2018-19 Mr.Nilesh Vilas Gugale, R/o. At. A/p: Khodad, Taluka–Junnar, Pune – 410504. Maharashtra. V s The Income Tax Officer, Ward-10(1), Pune. PAN: AFXPG9141E Appellant/ Assessee Respondent / Revenue Assessee by Shri Yogesh S Thube –CA(Virtual) Revenue by Ms.Saumya Pandey Jain – DR Date of hearing 13/08/2025 Date of pronouncement 29/08/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], Delhi passed under section 250 of the Income Tax Act, 1961 dated 24.08.2024 for the A.Y.2018-19 emanating from the Assessment Order under section 147 r.w.s 144r.w.s.144B of the Income Tax Act, 1961, dated 01.02.2024. The Assessee has raised the following grounds of appeal : Printed from counselvise.com ITA No.2762/PUN/2024[A] 2 “1) That in the facts and circumstances of the case, the Id. CIT(A)NFAC has erred in passing the ex parte order u/s 250 of the IT Act, 1961 and upholding the additions of Rs.2,19,74,510/- made by the Ld. Assessing Officer 2) That in the facts and circumstances of the case Ld. CIT(A)-NFAC has erred in passing the ex parte order on the ground that no reply / submissions made of the hearing notices served on the email. 3) That in the facts and circumstances of the case the Ld. CIT(A) - NFAC has erred in not issuing and serving any physical/ by speed post notice of hearing before passing the impugned ex parte order and also failed to serve the final order physically/ by speed post. 4) That in the facts and circumstances of the case the Id. Ld. Assessing Officer has erred in making addition to the total income of Rs.2,09,31,164/- under section 69A of the Income Tax Act, 1961, as cash deposits from undisclosed sources, whereas in present case, Assessee has not deposited above referred cash of Rs.2,09,31,164/-in to his bank accounts for Assessment Year 2018-19. Hence, The CIT(A) erred in confirming the action of Ld. Assessing officer. 5) The CIT(A) erred in confirming the action of Ld. Assessing officer of not considering the records available with appellate authorities and with the Assessing officer. 6) That in the facts and circumstances of the case the Ld. CIT(A) - NFAC has erred in not providing Assessee an Opportunity of being heard and thereby Principle of Natural Justice has not been followed. 7) The Appellant crave leave to add, delete, amend, alter, vary and/or withdraw all or any one of the above grounds of appeal.” Findings &Analysis : 2. We have heard both the parties and perused the records. In this case, ld.CIT(A) has dismissed the appeal of the assessee for non-compliance. The relevant paragraph No.4 and 5 are reproduced hereunder : Printed from counselvise.com ITA No.2762/PUN/2024[A] 3 “4. But the appellant has ignored even the last opportunity provided to the appellant to substantiate the appeal under reference. Since the basic documents such as Form 35, Assessment Order, Statement of Fact, Proof of payment of appeal fees, Grounds of Appeal etc. have not been filed by the appellant. The present appeal is hereby rejected. 5. In result, the appeal of the appellant is rejected.” 3. Thus, it can be observed from the order of the ld.CIT(A) that ld.CIT(A) has dismissed the appeal of the assessee. Ld.CIT(A) has not even bothered to open the ITBA portal of the income-tax department where he could have seen Form No.35, which is the Appeal Form as per Rule 45 of the Income Tax Rules, 1962. The Assessee had filed Form No.35 on 29.02.2024, along with all the necessary documents. The said Form No.35 also mentions Challan Number for payment of Appeal fees and date of payment. This explains that ld.CIT(A) was in a hurry to dismiss the appeal without accessing the documents filed by the Assessee on the income-tax portal. 4. In these facts and circumstances of the case, we set aside the order of the ld.CIT(A) to ld.CIT(A) for denovo adjudication. Ld.CIT(A) shall provide opportunity to the Assessee. Accordingly, appeal of the assessee is allowed for statistical purpose. Printed from counselvise.com ITA No.2762/PUN/2024[A] 4 5. In the result, Appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 29th Aug, 2025. Sd/- Sd/- VINAY BHAMORE Dr.DIPAK P. RIPOTE JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated :29th Aug, 2025/ Satish आदेशक\u000f\u0010ितिलिपअ\u0015ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीय ितिनिध, आयकरअपीलीयअिधकरण, “ए” ब\u0017च, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाड\u001aफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकरअपीलीयअिधकरण, पुणे/ITAT, Pune. S. No Details Date Initi als Designati on 1 Draft dictated on 28.08.2025 Sr. PS/PS 2 Final Draft placed before author 28.08.2025 Sr. PS/PS 3 Draft proposed & placed before the Second Member 29.08.2025 JM/AM 4 Draft discussed/approved by Second Member 29.08.2025 JM/AM 5 Approved Draft comes to the Sr. PS/PS 29.08.2025 Sr. PS/PS 6 Kept for pronouncement on 29.08.2025 Sr. PS/PS 7 Date of uploading of Order 29.08.2025 Sr. PS/PS 8 File sent to Bench Clerk 29.08.2025 Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order Printed from counselvise.com "