IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2705/PUN/2025 िनधा(cid:330)रण वष(cid:330) / Assessment Year : 2014-15 Vaijinath Kisanrao Gawade, Vs. ITO, Ward-14(5), Pune.

A/p Gunawadi Gunwadi, Baramati, Dist. Pune- 413102.

PAN : BBIPG2841K Appellant Respondent Assessee by : Shri Sharad A. Shah Revenue by : Shri Manish Mehta Date of hearing : 16.03.2026 Date of pronouncement : 14.05.2026 आदेश / ORDER PER VINAY BHAMORE, JM:

This appeal filed by the assessee is directed against the order dated 30.09.2025 passed by Ld. CIT(A)/NFAC for the assessment year 2014-15.

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

“1. The assessment order passed u/s 147 be declared as Null and void as it is not passed in accordance with law.

2. The notice issued u/s 147 by JAO is invalid as it was supposed to be issued by FAO, therefore the proceedings u/s 147 initiated against me may please be declared as null and void.

3. The Ld. AO erred in making (CIT-A erred in confirming)

addition of Rs.50,65,000/- u/s 69A of the IT Act.

3.1 The Ld. AO and Ld. CIT-A ought to have appreciated all the