VISHAL VIJAY MALEKAR,PUNE, MAHARASHTRA vs. ITO WARD-5(2), PUNE, SWARGATE, PUNE, MAHARASHTRA

ITA 2947/PUN/2026Status: DisposedITAT Pune21 September 2026AY 2020-214 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) is obliged to decide appeals on merits and cannot dismiss them for non-prosecution. The order of the CIT(A) was set aside for de-novo adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to non-compliance, without adjudicating the grounds on merits. The assessee sought an opportunity to file details before the CIT(A).

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-prosecution without adjudicating on merits, and whether the assessee should be provided an opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 250,Section 251,Section 147,Section 246A

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

For Appellant: Shri Kishor Phadke
For Respondent: Shri Prashant Barate

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 2020-21 on 15/10/2025, emanating from the Assessment Order u/s 147 of the Act, dated 07/03/2025. 2. There was delay of 175 days in filling appeal before this Tribunal. We have perused the affidavit filed by the assessee. We are of the opinion that there was sufficient cause for delay. Substantial justice is more important than procedural delays.

Hence we condone the delay.

Findings and Analysis :

3.

We have heard both the parties and perused the records. In this case the Ld.CIT(A) has dismis

The order continues below.

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