DEVIDAS BHIMAJI BHOR,PUNE vs. ITO WD-10(1), PUNE

ITA 469/PUN/2026Status: DisposedITAT Pune21 September 2026AY 2015-165 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and set aside the CIT(A)'s order. The case was remitted back to the CIT(A) for a fresh adjudication, with a direction to provide the assessee with an adequate opportunity to be heard and present evidence.

What were the facts?

The assessee failed to respond to notices from the Assessing Officer and CIT(A), leading to ex-parte additions and confirmation of those additions. The assessee appealed to the ITAT, citing non-intentional non-compliance and seeking an opportunity to present their case.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without considering the assessee's reasons for non-compliance and whether the assessee should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 194C,Section 194H,Section 148A,Section 148,Section 143(2),Section 142(1),Section 144,Section 69A,Section 69,Section 147,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE

Before: SHRI PAVAN KUMAR GADALE & DR. DIPAK P. RIPOTE

Hearing: 21.09.2026Pronounced: 21.09.2026

PER PAVAN KUMAR GADALE, JUDICIAL MEMBER The Assessee has filed an appeal against the order of CIT(A)/ NFAC passed u/sec 250 of the Income Tax Act. The assessee has raised the grounds of appeal challenging the ex- parte order of the CIT(A) in sustaining the additions made by the Assessing Officer (AO).

2.

At the time of hearing, the Ld. A.R. submitted that there is a delay of 91 days in filing the appeal before Hon'ble Tribunal and the delay was not intentional and filed an affidavit of the assessee for condonation of delay. On consideration of facts and information mentioned in the affidavit, there is a reasonable

The order continues below.

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