RAJU LEKHARAJ TANWANI,AURANGABAD V. ITO CIRCLE 1, AURANGABAD

ITA 2709/PUN/2025

AI Insights

The case involves Raju Lekhraj Tanwani, the appellant, contesting an order from the National Faceless Appeal Centre, Delhi, which was passed under section 250 of the Income-tax Act, 1961. This appeal arose from an assessment order that disallowed depreciation of Rs.6,96,160 for the Assessment Year 2018-19, under sections 143(3), 143(3A), and 143(3B) of the Act. The primary contention was that the order was passed ex parte, and the assessee did not receive a fair opportunity of hearing. The ITAT, considering the circumstances and the request of the assessee's counsel, decided to remit the case back to the ld.CIT(A) for a fresh hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837884 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 18-11-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: EKNATH ABHANG
• Assessee Lawyers: ASHUTOSH DHOOT
• Keywords: Set aside; Reasonable cause; Depreciation

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2709/PUN/2025 Assessment Year : 2018-19 Raju Lekhraj Tanwani, 4th Floor, Near Vasant Bhawan, Arihant Apartment, Machhali Khadak, Aurangabad -431 001 Maharashtra PAN : ABWPT0845K Vs. Income Tax Officer, Circle-1,Aurangabad Appellant Respondent आदेश / ORDER The captioned appeal at the instance of assessee pertaining to the Assessment Year 2018-19 is directed against the order dated 22.09.2025 of National Faceless Appeal Centre, Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of the Assessment Order dated 03.03.2021 passed u/s.143(3) r.w.s.143(3A) & 143(3B) of the Act. 2. On merits, assessee has raised ground regarding the disallowance at Rs.6,96,160/-. However, it is stated that impugned order is exparte and assessee did not get fair opportunity of hearing. Before me, ld. Counsel for the assessee Assessee by : Shri Ashutosh Dhoot (Through Virtual) Revenue by : Shri Eknath Abhang (Through Virtual) Date of hearing : 04.02.2026 Date of pronouncement : 16.02.2026 Printed from counselvise.com ITA No.2709/PUN/2025 Raju Lekhraj Tanwani 2 prayed for granting one more opportunity to go before ld.CIT(A) and plead its case. 3. I have heard the rival contentions and pursued the record placed before me. Assessee is an individual and in the assessment for A.Y. 2018-19 carried out under limited scrutiny depreciation at Rs.6,96,160/- has been disallowed against which the assessee preferred appeal before ld.CIT(A) but failed to appear on the given dates of hearing. Considering the request made by ld. Counsel for the assessee and there being no objection from the side of ld. DR, I in the larger interest of justice, deem it appropriate to grant one more opportunity to the assessee to go before ld.CIT(A). Accordingly, the issues raised in the instant appeal are remitted back to the file of ld.CIT(A) for afresh adjudication. Needless to mention that ld.CIT(A) in the set aside proceeding shall afford due opportunity of hearing to the assessee. Assessee is also directed to remain vigilant and make satisfactory compliance to the notice(s) of hearing issued by ld.CIT(A) and should refrain from taking adjournments unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 16th day of February, 2026. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER पुणे / Pune; दिन ंक / Dated : 16th February, 2026. Satish Printed from counselvise.com ITA No.2709/PUN/2025 Raju Lekhraj Tanwani 3 आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : 1. अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “SMC” बेंच, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. ग र्ड फ़ इल / Guard File. आिेश नुस र / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune Printed from counselvise.com "