GAYATRI VILAS NIPHADE,NASHIK vs. ITO WARD 2(1), NASHIK

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ITA 2644/PUN/2026Status: DisposedITAT Pune08 September 2026AY 2023-245 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) is obliged to dispose of appeals on merits and cannot dismiss them for non-prosecution, citing a jurisdictional High Court judgment. The appeal was restored to the CIT(A) for adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine for non-compliance due to not receiving notices on the provided email. The addition of Rs. 6,30,000/- was made under section 69A r.w.s. 115BBE of the Act.

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-prosecution, and if the assessee should be granted another opportunity to present their case on merits.

Which sections of the Income-tax Act were involved?

Section 69A,Section 115BBE,Section 250,Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, PUNE

Before: Dr. MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Piyush Bafna
For Respondent: Smt. R.M. Brindha
Hearing: 29.07.2026Pronounced: 08.09.2026

आदेश की प्रनिललपप अग्रेपर्ि /Copy of the Order forwarded to:

1.

अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. विभागीय प्रतितिधि, आयकर अपीलीय अधिकरण, “SMC" बेंच, पुणे / DR, ITAT, "SMC" Bench, Pune. 5. गार्ड फाइल / Guard File.

आदेशािुसार / BY ORDER, // True Copy// सहायक रजिस्ट्रार/Assistant Registrar आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune

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