VISHWJEET NARAYANRAO SANGANWAR,NANDED vs. INCOME TAX OFFICER WARD 1, NANDED

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ITA 6/PUN/2026Status: DisposedITAT Pune17 August 2026AY 2013-147 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal before the CIT(A), citing the need for substantial justice and a liberal approach. The tribunal set aside the CIT(A)'s order and remitted the issue back for fresh adjudication.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 148 days, which was not condoned. The CIT(A) dismissed the appeal. The assessee then appealed to the ITAT, explaining the delay due to medical illness.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and should be condoned. Whether the assessee should be granted another opportunity to present their case on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 69A,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: 12.08.2026Pronounced: 17.08.2026

आदेशकीप्रतितितिअग्रेतिि / Copy of the Order forwarded to : अिीिार्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. 4. तिभागीयप्रतितिति,आयकरअिीिीयअतिकरण, “B” बेंच, पुणे/ DR, ITAT, “B” Bench, Pune. गार्डफ़ाइि / Guard File. 5. //True Copy//

आदेशािुसार / BY ORDER,

Assistant Registrar, आयकरअिीिीयअतिकरण,/ ITAT, Pune.

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