VIJAY LAXMANRAO PESHANE,NAGPUR V. ITO WARD 4(5), NAGPUR

ITA 58/NAG/2025

AI Insights

The case involves Vijay Laxmanrao Peshane, the appellant, who contested an addition of Rs. 26,34,000 as unexplained money under section 69A of the Income Tax Act, 1961, for the Assessment Year 2017-18. The Assessing Officer had initially made this addition, which was upheld by the Commissioner of Income Tax (Appeals) after the assessee failed to comply with multiple notices. The Tribunal, considering the circumstances and the need for substantial justice, decided to remand the case for a fresh hearing, emphasizing the importance of a fair opportunity for the assessee to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777021 (ITAT-NAGPUR)
• Duration Of Justice: 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2025
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 31-01-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: SURJIT KUMAR SAHA; LD.
• Assessee Lawyers: MILIND BHUSARI; LD.
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR “SMC” BENCH, NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No. 58/NAG/2025 (Assessment Years : 2017-18) Vijay Laxmanrao Peshane, 1, Gdikhana, Mahal, Nagpur PAN: AWMPP 5763 F Vs. ITO, Ward-4(5), Nagpur (Appellant) (Respondent) Present for: Assessee by : Shri Milind Bhusari, Ld. Advocate. Revenue by : Shri Surjit Kumar Saha, Ld. Sr. D.R. Date of Hearing : 26.06.2025 Date of Pronouncement : 18.09.2025 O R D E R This appeal has been preferred by the Assessee against the order dated 09/02/2024 impugned herein passed by the Learned Commissioner of Income Tax (Appeals)/NFAC, Delhi (in short, ‘Ld. Commissioner’) u/sec. 250 of the Income Tax Act, 1961 (in short, ‘Act’) for the Assessment Year 2017-18 (AY). Printed from counselvise.com ITA No. 58/NAG/2025 (Vijay Laxmanrao Peshane) 2 2. In this case, the Assessing Officer (AO), vide assessment order dated 23/12/2019 u/sec. 143(3) of the Act, has made addition of Rs. 26,34,000/- being unexplained money u/sec. 69A of the Act against which, the Assessee preferred first appeal before the Ld. Commissioner, who though issued three notices to the Assessee, however, Assessee eventually made no compliance and, therefore, in the constrained circumstances and in the absence of any documentary evidences in support of Assessee’s case, Ld.Commissioner dismissed the appeal of the Assessee confirming the addition made by the Ld. Ld. AO. 3. This Court has given thoughtful consideration to the peculiar facts and circumstances of the case and documents available on record and the orders passed by the authorities below. Learned Counsel for the Assessee has specifically claimed that due to miscommunication, the Assessee could not appear before the Ld. Commissioner and, therefore, one opportunity may be, last and final, provided to the Assessee, so that real justice would be met. On the contrary, learned Departmental Representative (DR) refuted the claim of the Assessee. 4. This Court has given thoughtful consideration to the facts and circumstances in totality and the observations made by the authorities below, specifically by the Ld. Commissioner and observe Printed from counselvise.com ITA No. 58/NAG/2025 (Vijay Laxmanrao Peshane) 3 that the issues involved also remained to be adjudicated in its right perspective and proper manner by the Ld. Commissioner, therefore, for just and proper decision of the case and substantial justice, it would be proper to remand the instant case to the file of the Ld.Commissioner for decision afresh, suffice to say by providing reasonable opportunity of being heard to the Assessee. The Assessee is also directed to comply with the notices and file the relevant submissions/documents, which would be essentially required. In case of subsequent default, the Assessee shall not be entitled for any leniency. Thus, the case is, accordingly, remanded to the file of Ld. Commissioner for decision afresh. 5. In the result, Assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 18.09.2025. Sd/- (NARENDER KUMAR CHOUDHRY) JUDICIAL MEMBER vr/- Printed from counselvise.com ITA No. 58/NAG/2025 (Vijay Laxmanrao Peshane) 4 Copy to: The Appellant The Respondent The CIT, Concerned, Nagpur The DR Concerned Bench //True Copy// By Order Senior Private Secretary, ITAT, Nagpur. Printed from counselvise.com "