2026 (9) TMI 1458

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....For the Assessee : Shri Akshay Mitishkumar Modi.AR (Virtual) For the Revenue : Shri Rajesh Haladkar.Sr.DR ORDER PER PAVAN KUMAR GADALE, JM:- These two appeals are filed by the assessee against the separate orders of NFAC/(CIT(A) (i) ITA No. 1683/PUN/2026 for A.Y. 2015-16 passed order u/sec 147 and u/sec 144 of the Act and u/sec 250 of the Act (ii) ITA No. 1684/PUN/2026 for the A.Y. 201....

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....ed notice u/sec 148 of the Act dated 31.03.2022 and there was no compliance to the notice. Subsequently, the AO has issued notice u/sec 142(1) of the Act to explain the sources of cash deposits in the bank account with evidences and but there was no response from the assessee. The A.O find that the assessee has not made submissions on the disputed issue in spite of providing adequate opportunities....

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....on'ble Tribunal. 5. At the time of hearing, the Ld.AR submitted that the CIT(A) has erred in confirming the action of the AO overlooking the information of the assessment proceedings and the Ld.AR mentioned that non-compliance of notices before the CIT(A) is not a wanton act but circumstances beyond the control of the assessee and the assessee has a good case on merits and shall substantiat....

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....sons for non-appearance/ non-compliance which cannot be overruled. Therefore, considering the facts, circumstances, submissions and principles of natural justice, we shall provide with one more opportunity of hearing to the assessee to substantiate the case with evidences and information. Accordingly, set aside the order of the CIT(A) and remit the disputed issue to the file of the CIT(A) to adjud....