MANDAKINI TIRTHRAJ PANNASE,NAGPUR vs. ITO WARD 1(4), NAGPUR

ITA 244/NAG/2026Status: DisposedITAT Nagpur10 September 2026AY 2014-20154 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) is obliged to dispose of the appeal on merits even in an ex-parte order. Therefore, the issues were restored to the file of the CIT(A) for necessary adjudication.

What were the facts?

The assessee sold land and realized capital gains, investing the entire amount in two flats. The Assessing Officer allowed deduction under Section 54F for only one flat. The CIT(A) dismissed the assessee's appeal ex-parte due to non-compliance.

What were the issues?

Whether the CIT(A) should have adjudicated the appeal on merits despite the assessee's non-compliance, and whether both flats purchased qualify for deduction under Section 54F.

Which sections of the Income-tax Act were involved?

Section 54F,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR SMC BENCH, NAGPUR

Before: SHRI MANISH BORAD

For Appellant: Shri Mahavir Atal, CA
For Respondent: Shri Abhay Shende, Sr.DR
Hearing: 30/07/2026Pronounced: 10/09/2026

This appeal by the assessee is directed against the order of Ld. ADDL/JCIT (Appeals)-2, Surat (for short, “CIT(A)”) dated 23.01.2026 passed u/sec. 250 of the Income Tax Act, 1961 (for short, “Act”) which is arising out of assessment order dated 26.12.2016 passed u/sec. 143(3) of the Act by the ITO, Ward-1(4), Nagpur for the Assessment Year (A.Y.) 2014-15. 2. The grievance of the assessee is against denial of deduction 54F of the Act at Rs. 28,43,857/-.

3.

At the outset, learned counsel for the assessee fairly admitted that impugned order is ex-parte, as the assessee failed to make proper compliance. He, however, submitted that the word ‘a residential house’ has been substituted with ‘one residential house’ by the Finance Act, 2014 is retrospective

2

The order continues below.

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