SUREKHA VIJAY DESAI,PUNE vs. INCOME TAX OFFICER WARD 2(2), PUNE

ITA 1027/PUN/2026Status: DisposedITAT Pune21 September 2026AY 2015-167 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, citing the Supreme Court's guidelines on substantial justice over technicalities. Both the quantum addition and the consequential penalty were restored to the CIT(A) for adjudication on merits.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) due to a 249-day delay, as no condonation application or reasonable cause was provided. The assessee claimed non-receipt of the assessment order and difficulty understanding SMS communications due to being a senior citizen with poor eyesight and limited English proficiency.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and if so, whether the quantum addition and penalty should be decided on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 148A,Section 148,Section 144,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. K. PANDA & Ms. ASTHA CHANDRA

For Appellant: Shri Prayag Jha
For Respondent: Shri Amit Bobde, CIT-DR
Hearing: 16.09.2026Pronounced: 21.09.2026

PER BENCH :

ITA No.1026/PUN/2026 filed by the assessee is directed against the order dated 02.01.2026 of the ld.CIT(A)/NFAC, Delhi relating to Assessment Year 2015-16. ITA No.1027/PUN/2026 filed by the assessee is directed against the order dated 15.01.2026 of the ld.CIT(A)/NFAC, Delhi confirming the penalty levied u/s.271(1)(c) of the Act for A.Y. 2015-

16.

For the sake of convenience, these appeals were heard together and are being disposed of by this common order.

2.

Although a number of grounds have been raised by the assessee, however, the same relates to the order of ld.CIT(A)/NFAC dismissing the appeal.

3.

Facts of the case, in brief, are that the case of the

The order continues below.

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