RAMA RAJENDRA DHUME,PUNE vs. ITO, WARD-5(2), PUNE, PUNE

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ITA 1258/PUN/2023Status: DisposedITAT Pune14 December 20233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the NFAC's dismissal of the appeal for non-prosecution without adjudicating on merits was unreasonable. The matter was remanded back to the NFAC for disposal on merits.

What were the facts?

The assessee did not file a return of income for AY 2012-13. The AO completed the assessment based on information of cash deposits, assessing total income at Rs. 22,51,250/-. The assessee's appeal before the NFAC was dismissed for non-prosecution.

What were the issues?

Whether the NFAC erred in dismissing the appeal for non-prosecution instead of adjudicating on merits. The need for the NFAC to dispose of appeals on merits.

Which sections of the Income-tax Act were involved?

Section 139,Section 148,Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI INTURI RAMA RAO

For Appellant: Shri Pramod S. Shingte
For Respondent: Shri Sourabh Nayak
Hearing: 14.12.2023Pronounced: 14.12.2023

ORDER

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