KANERSAR VI KA SOCIETY,PUNE vs. THE ITO WARD 8(3), PUNE

ITA 2042/PUN/2026Status: DisposedITAT Pune12 August 2026AY 2021-226 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal without considering the merits, especially since the assessee disputed the additions. Following a coordinate bench decision, the matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee, a cooperative society, failed to file its return of income for AY 2021-22. The AO made additions for unexplained cash deposits and interest income. The CIT(A) dismissed the assessee's appeal for non-maintainability due to non-filing of return and non-payment of advance tax.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal as not maintainable for non-payment of advance tax on disputed additions, and whether the merits of the additions should have been considered.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 142(1),Section 144,Section 144B,Section 69A,Section 56,Section 250,Section 249(4)

AI-generated summary — verify with the full judgment below

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

Before: SHRI RAMA KANTA PANDA & Ms. ASTHA CHANDRA

For Appellant: Shri Nikhil S. Pathak
For Respondent: Shri Rajesh Haladkar, Addl.CIT

PER ASTHA CHANDRA, J.M.:

The appeal filed by the assessee is directed against the order dated 24-02-2026 of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [“CIT(A)/NFAC”], u/s. 250 of the Income Tax Act, 1961 (the “Act”), pertaining to Assessment Year (“AY”) 2021-22. 2. Briefly stated, the facts of the case are that the assessee is a co- operative society and did not file its return of income for AY.2021-22. Based on the information received through Insight Portal under e-Verification Scheme, 2021, it was found that the assessee has deposited cash to the tune of Rs. 1,94,45,531/- in its bank account maintained with Pune District

The order continues below.

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