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IN THE INCOME TAX APPELLATE TRIBUNAL

PUNE BENCH “A”, PUNE

BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER

AND

SHRI Dr. DIPAK P. RIPOTE, ACCOUNTANT MEMBER

ITA No.2229/PUN/2025

Assessment Year : 2016-17

Hex Blox Co Operative Hsg. Soc. Ltd., DCIT, Circle-Panvel

Plot No. 269, Sector 10, Kharghar , Vs.

Raigarh, Navi Mumbai-410210

PAN : AAAAH8055P

(Appellant) (Respondent)

Assessee by : N O N E

Revenue by : Shri Rajesh Haladkar,

Addl. CIT

Date of hearing : 22-07-2026

Date of pronouncement : 23-07-2026

आदेश /ORDER

PER Dr. DIPAK P. RIPOTE, A.M :

This is an appeal filed by the assessee against the order of

the Learned Commissioner of Income Tax (Appeals), NFAC,

Delhi [Ld.CIT(A)], passed u/s. 250 of the Income Tax Act, 1961

(‘the Act’) for AY 2016-17 on 25.11.2024, emanating from the

Assessment Order u/s 143(3) of the Act, dated 10.12.2018.

2. The assessee has raised following grounds of appeal :

“1. The Hon’ble CIT (A) has erred in sustaining an addition made

by the Ld. Assessing Officer without appreciating the facts as

well as law.

2. The Hon’ble CIT(A) has erred in substanting the addition /

disallowances made by the Ld. Assessing officer inspite of he

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ITA No. 2229/PUN/2025

having appreciating the fact as can be seen from para 4.3 of

CIT(A) order that

"The AO did not make sufficient efforts to ensure that

responses were sought in a reasonable timeframe,

particularly since notices were issued close to the time

barring date."

3. The Hon’ble CIT (A) has erred in confirming the addition made

by Ld. Assessing Officer to the tune of Rs.42,85,144/-, without

appreciating the fact that Ld. Assessing Officer ought to have

called for the details from Saraswat Bank as per provisions of

section 133(6) of the I.T. Act, 1961, as were called for from PMC

Bank before taking any adverse view.

4. The Hon’ble CIT (A) has erred in not appreciating the fact that

the Ld. Assessing Officer has failed to discharge its duty of

verifying the facts inspite of fact of interest earned from

Saraswat Bank being on record of Ld. Assessing Officer.

5. The appellant craves leave to add, amend, alter and/or vary

any of the grounds at the time/ before the hearing of the

appeal.

6. The appellant therefore prays that the deduction correctly

claimed by the appellant not disallowed by Ld. Assessing

Officer vide an assessment order though stated to have been

passed u/s 143(3) of the I.T. Act, 1961, but practically being an

ex-parte order, coupled with the fact of even Hon’ble CIT(A)

having failed to carry out exercise of verifying the same from

Bank, the matter may please be set aside to the office of Ld.

Assessing Officer with a direction to conduct assessment

proceedings afresh after offering an opportunity of being heard

to the appellant.”

3. On 13.01.2026 and 25.02.2026, the case was adjourned at

the request of authorized representative of the assessee.

However, no one appeared on 07.05.2026 and 15.06.2026. No

one appeared on behalf of the assessee nor any adjournment

letter has been filed by the assessee. Similarly, today on

22.07.2026 no one appeared on behalf of the assessee nor any

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adjournment letter has been filed. It is also noted that there

was non-compliance before the Ld. CIT(A) and Assessing Officer.

It seems that the assessee is not interested in pursuing appeal.

Therefore, we proceed to decide the appeal ex-parte qua the

assessee with the assistance of Ld. Departmental

Representative.

Basic Facts :

4. The brief facts of the case as per the statements of facts

are as under :

“Appellant, a co-operative housing society limited, had filed its

return of income for the year under consideration on 10/03/2017

declaring its total income of Rs.49,010/- after claiming deduction of

Rs.93,77,779/- u/s 80P of the I.T. Act, 1961.

The case having been selected for complete scrutiny under

CASS, notice u/s 143(2) / 142(1) of the L.T. Act, 1961, were issued.

However according to Ld. Assessing Officer there being no response

from appellant an ex-parte assessment order (though stated to be an

order u/s 143(