LATE HARIBAI WARPUDKAR GRAMIN MAHILA SEVABHAVI SANSTHA,PARBHANI vs. INCOME TAX OFFICER EXEMPTION WARD, NANDED

ITA 870/PUN/2026Status: DisposedITAT Pune21 September 2026AY 2019-204 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the CIT(A) is obligated to decide an appeal on its merits and does not have the power to dismiss it for non-prosecution. The CIT(A) must provide an opportunity for hearing and adjudication.

What were the facts?

The assessee, a trust, failed to file its return of income and did not comply with notices during reassessment proceedings. The Assessing Officer made additions for unexplained expenditure, money, and income. The CIT(A) dismissed the assessee's appeal for non-compliance without adjudicating the merits.

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-compliance without adjudicating the grounds of appeal. Whether the CIT(A) has the power to dismiss an appeal for non-prosecution.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 148,Section 142(1),Section 250,Section 251,Section 246A

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Shri Shubham Rathi (through virtual)
For Respondent: Shri Abhay Sadashiv Nannaware

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 2019-20 on 18.12.2025, emanating from the Assessment Order u/s 147 r.w.s. 144 r.w.s. 144B of the Act, dated 01.01.2024. Findings and analysis:

2.

We have heard both the parties and perused the record. In this case, the assessee is a trust registered under the Maharashtra Public Trusts Act, 1950. For the AY 2019-20, the assessee did not file its return of income under the provisions of 2 the Income-tax Act, 196

The order continues below.

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