BALASAHEB BHARAT JADHAV,SOLAPUR vs. DCIT, CIRCLE-1, SOLAPUR, SOLAPUR

ITA 3153/PUN/2026Status: DisposedITAT Pune18 September 2026AY 2024-255 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the CIT(A) is obligated to decide an appeal on merits and cannot dismiss it for non-prosecution. The CIT(A)'s order was set aside for de-novo adjudication.

What were the facts?

The assessee, a 'Bank Mitra', filed his return of income. The CIT(A) dismissed the appeal for non-compliance without adjudicating the grounds of appeal, despite the assessee's counsel being unavailable due to medical reasons.

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-prosecution without deciding the merits of the case. Whether the CIT(A) has the power to set aside an assessment order for de-novo adjudication.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

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

Before: SHRI Dr. DIPAK P. RIPOTE & SHRI VINAY BHAMORE

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 2024-25 on 13.05.2026, emanating from the Assessment Order u/s 143(3) r.w.s. 144B of the Act, dated 20.02.2026. 2. The assessee has raised the following grounds of appeal :

“1. The learned CIT (A) NFAC has erred in law & on facts in passing the appeal order hastily without giving any opportunity to the appellant to put forth his case.

2.

The learned CIT (A) NFAC has erred in law & on facts in not considering the agreement of appellant with corporate business correspondent of Central Bank of India.

2

3.

The learned

The order continues below.

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