LAKSHYA ARVIND SAKLECHA,PUNE vs. INCOME TAX OFFICER WARD 5(2), PUNE, PUNE

ITA 1651/PUN/2026Status: DisposedITAT Pune23 September 2026AY 2016-174 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and set aside the ex-parte order of the CIT(A). The issue was remitted back to the CIT(A) for fresh adjudication, providing the assessee with an opportunity to present their case with evidence.

What were the facts?

The assessee failed to respond to notices from the Assessing Officer and CIT(A), leading to an ex-parte addition of unexplained cash deposits and dismissal of the appeal. The assessee sought condonation of delay in filing the appeal before the ITAT, citing reasonable cause.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing adequate opportunity to the assessee, and if the assessee has a reasonable cause for non-compliance.

Which sections of the Income-tax Act were involved?

Section 69A,Section 144,Section 148,Section 142(1),Section 133(6),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE

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

Hearing: 23.09.2026Pronounced: 23.09.2026

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) in sustaining the addition of cash deposits u/sec69A of the Act made by the Assessing Officer.

2.

At the time of hearing, the Ld. A.R. submitted that there is a delay of 244 days in filing the appeal before Hon'ble Tribunal and the delay was not intentional and filed an affidavit of the assessee for condonation of delay. On consideration of facts and information mentione

The order continues below.

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