MAROTI BAPURAO POUL,PARBHANI vs. THE INCOME TAX OFFICE & TDS WARD, PRABHANI

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ITA 952/PUN/2023Status: DisposedITAT Pune05 October 2023AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that dismissing the appeal for non-prosecution without adjudicating on merits was unreasonable and unjustified. The National Faceless Appeal Centre (NFAC) committed a serious error by not admitting the appeal for non-prosecution.

What were the facts?

The assessee, an individual deriving agricultural income, did not file a regular return. A notice under section 148 was issued due to cash deposits of Rs. 12,84,300/-. The assessment was completed under section 144 r.w.s. 147 at Rs. 12,84,300/-. The first appellate authority dismissed the appeal for non-prosecution.

What were the issues?

Whether the appellate authority can dismiss an appeal for non-prosecution without deciding the appeal on merits. The proper procedure for disposal of appeals by the NFAC.

Which sections of the Income-tax Act were involved?

Section 139,Section 148,Section 144,Section 147

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 M. K. Kulkarni
For Respondent: Shri Kalpesh Rupavatiya
Hearing: 27.09.2023Pronounced: 05.10.2023

ORDER

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