IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1821/PUN/2025 िनधा(cid:6981)रण वष(cid:6981) / Assessment Year : 2014-15 Satishchandra Vs. ITO, Ward-14(5), Pune.

Jagdishchandra Gugale, Plot No.3, Jalochi, Bhigwan Road, Baramati, Pune- 412201.

PAN : AEQPG7878G Appellant Respondent Assessee by : Shri Neelesh Khandelwal Revenue by : Shri Sanjay Dhivare (Virtual)

Date of hearing : 23.12.2025 Date of pronouncement : 19.02.2026 आदेश / ORDER PER VINAY BHAMORE, JM:

This appeal filed by the assessee is directed against the order dated 21.05.2025 passed by Ld. CIT(A)/NFAC for the assessment year 2014-15.

2. The appellant has raised the following grounds of appeal :-

“1. On facts and circumstance prevailing in the case and as per provisions and scheme of the Act, it be held that the Ld. AO framed the assessment order without issuing show cause notice to the Appellant is violation of principles of natural justice and not in accordance with the provisions of law. The assessment so framed shall be treated as null and void. Appellant be granted just and proper relief in this respect.

2. W