RAJU ANIL BHOSALE,SATARA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, SATARA

ITA 439/PUN/2026Status: DisposedITAT Pune21 September 2026AY 2017-186 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the notices were indeed sent to an incorrect email ID, not the one provided by the assessee. Therefore, the CIT(A)'s order was set aside.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-prosecution due to non-compliance with notices. The assessee claimed the notices were sent to an incorrect email ID.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-prosecution without ensuring proper service of notices. Whether the additions made by the AO on account of unexplained money, benami transactions, and unexplained expenditure are justified.

Which sections of the Income-tax Act were involved?

Section 133A,Section 69A,Section 69,Section 69C,Section 143(3),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: Ms. Nisha Lahoti
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 07-11-2025 of the Ld. Commissioner of Income Tax (Appeals), Pune-12 [“CIT(A)], u/s. 250 of the Income Tax Act, 1961 (the “Act”), pertaining to Assessment Year (“AY”) 2017-18. 2. Briefly stated, the facts of the case are that the assessee is a civil contractor engaged in the business of construction of roads and bridges, PWD works construction. For AY 2017-18, the assessee filed his return of income on 03-11-2017, declaring total income of Rs. 27,89,600/-. The case of the assessee was selected for scrutiny on the basis of a survey conducted u/s. 133A of the Act on 22-03-2017. The assessee filed certain d

The order continues below.

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