TULSHIRAM SITARAM KADU,PUNE V. ITO WARD 2, AHMEDNAGAR

ITA 2391/PUN/2025

AI Insights

The case involves Tulshiram Sitaram Kadu, who appealed against the order of the National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2020-21. The appeal was directed against the disallowance of expenses amounting to Rs.16,71,885, which were disallowed under various heads such as Labour Transport and Hamli, Commission paid to others, packing expenses, and water expenditure. The primary contention was that the Commissioner of Income Tax (Appeals) did not provide an opportunity for a hearing, which was supported by evidence from the e-portal showing no notice of hearing was issued.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 836434 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2020-2021
• Appeal Filed On: 16-10-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: EKNATH ABHANG
• Assessee Lawyers: SUHAS P. BORA
• Keywords: Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2391/PUN/2025 Assessment Year : 2020-21 Tulshiram Sitaram Kadu, Market Yard, Rahuri S.O., Ahmednagar – 413705 Maharashtra PAN : ALIPK6819Q Vs. Income Tax Officer, Ward-2, Ahmednagar Appellant Respondent आदेश / ORDER The captioned appeal at the instance of assessee pertaining to the Assessment Year 2020-21 is directed against the order dated 24.09.2025 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 02.09.2022 passed u/s.143(3) r.w.s.144B of the Act. 2. The grievance of the assessee revolves around the disallowance of expenses at Rs.16,71,885/-. 3. At the outset, ld. Counsel for the assessee submitted that ld.CIT(A) has not granted any opportunity of hearing and in support copy of e-portal has been placed on record. Only prayer is that fair opportunity of hearing may be granted before ld.CIT(A) to place relevant details to show that impugned disallowance is uncalled for. Assessee by : Shri Suhas P. Bora Revenue by : Shri Eknath Abhang Date of hearing : 04.02.2026 Date of pronouncement : 12.02.2026 Printed from counselvise.com ITA No.2391/PUN/2025 Tulshiram Sitaram Kadu 2 4. Ld. Departmental Representative did not oppose to the request made by ld. Counsel for the assessee. 5. I have heard the rival contentions and perused the record placed before me. I observe that the assessee is an individual and has filed the return of income for A.Y. 2020-21 declaring income of Rs.11,36,010/- furnished on 11.12.2020. After the case selected for complete scrutiny, ld. Assessing Officer concluded the proceedings making disallowance of expenses at Rs.16,71,885/- under various heads namely Labour Transport and Hamli, Commission paid to others, packing expenses and water expenditure @20%. Assessee challenged the disallowances of expenses before ld.CIT(A). It is contended that ld.CIT(A) has not granted any opportunity. Perusal of the impugned order also supports the contention of the assessee since there is no reference to any notice of hearing given by ld.CIT(A). Copy of e-portal is also filed by the assessee showing that no opportunity has been granted. 6. Under these given facts and circumstances and in the larger interest of justice, I deem it appropriate to restore the issues raised in the instant appeal to the file of ld.CIT(A). Needless to mention that ld.CIT(A) shall decide the issue in accordance with law after providing reasonable 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). It should refrain from taking adjournments unless otherwise required for reasonable cause. Effective grounds of appeal raised by the appellant are allowed for statistical purposes. Printed from counselvise.com ITA No.2391/PUN/2025 Tulshiram Sitaram Kadu 3 7. In the result, the appeal of the appellant is allowed for statistical purposes. Order pronounced on this 12th day of February, 2026. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER पुणे / Pune; दिन ंक / Dated : 12th February, 2026. Satish 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 "