ASHWINI AJAY LELE,PUNE, MAHARASHTRA vs. ITO WARD-13(2), PUNE, PUNE, MAHARASHTRA

ITA 2948/PUN/2026Status: DisposedITAT Pune21 September 2026AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that there was a reasonable cause for the non-compliance before the CIT(A) due to the non-receipt of notices. The order of the CIT(A) was set aside to allow for de-novo adjudication with an opportunity for the assessee to be heard.

What were the facts?

The assessee did not receive notices from the CIT(A) because they were sent to an old, inactive email address. The assessee only became aware of the CIT(A) order upon receiving a recovery call from the IT Department.

What were the issues?

Whether the CIT(A) order is valid when the assessee did not receive proper notice due to an incorrect email address being used. Whether the assessee had a reasonable cause for non-compliance before the CIT(A).

Which sections of the Income-tax Act were involved?

Section 250,Section 147,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

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 2015-16 on 14/11/2025, emanating from the Assessment Order u/s 147 r.w.s. 144B of the Act, dated 09/01/2024. 2. There has been delay of 144 days in filling appeal before this Tribunal. The Assessee filed affidavit to explain the delay. We have studied the affidavit. We are of the considered opinion that there was sufficient cause for delay. Hence delay condoned.

3.

Ld.AR filed a paper book. Ld.AR submitted that assessee could not file details before the Ld.CIT(A) a

The order continues below.

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