SHIVLING ANNA DESHMUKHE,SOLAPUR vs. INCOME TAX OFFICER, WARD 2(3), SOLAPUR, SOLAPUR

ITA 2406/PUN/2026Status: DisposedITAT Pune21 September 2026AY 2018-196 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay, citing Supreme Court judgments emphasizing substantial justice over technicalities. The matter was restored to the CIT(A) for a decision on merits.

What were the facts?

The assessee, a firm, failed to file its return for AY 2018-19. The AO reopened the case and made additions for unexplained money, interest, and commission income due to non-response from the assessee. The assessee's appeal before the CIT(A) was dismissed due to a 274-day delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned to allow for a decision on the merits of the case.

Which sections of the Income-tax Act were involved?

Section 69A,Section 147,Section 144,Section 144B,Section 148,Section 143(2),Section 142(1),Section 250

AI-generated summary — verify with the full judgment below

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

Before: SHRI RAMA KANTA PANDA & Ms. ASTHA CHANDRA

For Appellant: Shri Umesh Mali
For Respondent: Ms. Bhavya I.V. Jt.CIT-DR

PER ASTHA CHANDRA, J.M.:

The appeal filed by the assessee is directed against the order dated 24-04-2026 of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [“CIT(A)/NFAC”], u/s. 250 of the Income Tax Act, 1961 (the “Act”), pertaining to Assessment Year (“AY”) 2018-19. 2. Although a number of grounds have been raised by the assessee, however, all these grounds relate to the order of the Ld.CIT(A)/NFAC in confirming the addition of total credits of Rs.4,02,77,870/- in its bank account u/s 69A of the Act and addition of Interest income of Rs. 21,331/- and commission income of Rs. 30,632/- treating the same as taxable income of

The order continues below.

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