KAMAL NAMDEV NIMHAN,PUNE vs. INCOME TAX OFFICER, WARD 2(2),PUNE, PUNE

ITA 2547/PUN/2026Status: DisposedITAT Pune18 September 2026AY 2015-165 pages
AI SummaryRemanded

What were the facts?

The assessee sold land and claimed exemption on the basis of it being agricultural land. The Assessing Officer treated it as a capital asset and made an addition for long-term capital gains. The CIT(A) dismissed the assessee's appeal ex-parte due to non-compliance.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and set aside the CIT(A)'s order. It held that the CIT(A) had not adjudicated the grounds of appeal regarding exemption and that principles of natural justice required a fresh adjudication.

What were the issues?

Whether the land sold was agricultural land exempt from capital gains tax, and whether the CIT(A) erred in dismissing the appeal ex-parte without adjudicating the grounds of appeal.

Which sections of the Income-tax Act were involved?

Section 2(14)(iii)(b),Section 148,Section 143(2),Section 142(1),Section 194IA,Section 143(3),Section 147,Section 54B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE

Before: SHRI PAVAN KUMAR GADALE & DR. DIPAK P. RIPOTE

Hearing: 17.09.2026Pronounced: 18.09.2026

PER PAVAN KUMAR GADALE, JUDICIAL MEMBER The assessee has filed the appeal against the order of CIT(A)/NFAC, Delhi passed u/sec 250 of the Income Tax Act. The assessee has raised the grounds of appeal challenging the ex-parte order of the CIT(A) sustaining the addition made by the Assessing Officer.

2.

At the time of hearing, the Ld.AR submitted that there is a delay of 122 days in filing the appeal before Hon'ble Tribunal and the assesse has filed the affidavit for condonation of delay. On consideration of facts and information mentioned in the affidavit, there is a reasonable

ITA.No. 2547/PUN/2026 Kamal

The order continues below.

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