MAHAVIR GAJRAJ NAGORI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2, PUNE, PUNE

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ITA 3310/PUN/2025Status: DisposedITAT Pune20 August 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) must adjudicate the grounds of appeal on merits and cannot dismiss the appeal solely for non-compliance without considering the substance. The order of the CIT(A) was set aside for de-novo adjudication.

What were the facts?

The assessee failed to provide details to the CIT(A) despite multiple opportunities, leading to the dismissal of their appeal. The assessee claimed this non-compliance was inadvertent due to a misunderstanding of procedural requirements.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without adjudicating the grounds of appeal on merits due to the assessee's non-compliance. Whether the assessee should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 263

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Shri Neelesh Khandelwal &, Ms. Diksha Agarwal
For Respondent: Ms. Bhavya. I.V., Jt. CIT

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 2017-18 on 31.10.2025.

Findings and Analysis :

2.

We have heard both the parties and perused the records. In this case, the Ld. CIT(A) had provided five opportunities to the assessee but the assessee failed to file any details. Therefore, the Ld. CIT(A) upheld the assessment order. The Ld. AR pleaded that the assessee may be provided one more opportunity to file all the relevant details before the Ld. CIT(A). The Ld. AR filed paper book. The Ld. AR also filed affidavit of

ITA No. 3310/PUN/2025

the assessee dated 11.08.2026. The relevant paragraphs of the affidavit are reproduced here as under : “12. Thereafter, the Hon'ble CIT(A), vide order dated 31st October, 2025 passed under section 250 of the Act, dismissed my appeal against the assessment order passed under section 144 r.w.s 263 of the Act, inter alia, on account of my non-appearance and non-filing of submissions. 13. The aforesaid non-compliance was purely inadvertent and occurred solely on account of the aforesaid bona fide belief. At no point of time did I intend to disregard or abandon the appellate proceedings. My conduct was neither deliberate nor intentional and was not actuated by any mala fide motive. 14. I am not well versed with the legal and procedural intricacies under the Income-tax Act, 1961 and was genuinely unaware that the appeal arising from the assessment order passed under section 144 r.w.s 263 constituted an independent proceeding requiring separate compliance notwithstanding the favourable outcome in the original assessment proceedings. 15. It was only after obtaining proper legal advice from a consultant that I came to understand that the hearing notices issued by the Hon'ble CIT (A), required independent compliance and that non- compliance could result in dismissal of the appeal ex parte. Immediately upon becoming aware of the correct legal position, I took steps to pursue the available legal remedy.”

3.

Since, the assessee had not filed any details before the Ld. CIT(A), the Ld. CIT(A) dismissed the appeal of the assessee without adjudicating the grounds of appeal. It is mandatory for the Ld. CIT(A) to adjudicate the grounds of appeal on merits. In these facts and circumstances of the case, we set aside the order of the Ld. CIT(A) to Ld. CIT(A) for de-novo adjudication. The Ld. CIT(A) shall provide opportunity of hearing to the assessee. The assessee shall file all the necessary documents before the Ld. CIT(A).

ITA No. 3310/PUN/2025

4.

In the result, the appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open Court on 20th August, 2026

Sd/- Sd/- (PAVAN KUMAR GADALE) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER

पुणे/Pune; दिन ांक/Dated : 20-08-2026 Ravi Kumar Digitally signed by Ravi Kumar Ravi Kumar Date: 2026.08.21 17:47:00 +05'30' आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent 3. The concerned Pr. CIT, Pune 4. DR, ITAT, ‘B’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण,पुणे / ITAT, Pune

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