GAURAV RAMESH SALUNKE ,PUNE vs. ITO WD-1, SATARA

PDF · subscribers
ITA 705/PUN/2026Status: DisposedITAT Pune28 July 2026AY 2022-238 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the assessee's submission that the delay was not intentional and that the CIT(A) should have decided the appeal on merits. The Tribunal restored the matter to the CIT(A) with a direction to condone the delay and decide the appeal on merit.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a delay of 10 months and 10 days. The assessee claimed the delay was not deliberate and occurred due to his previous counsel not informing him about the assessment order.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on the ground of delay without considering the merits of the case. Whether the delay in filing the appeal was sufficiently explained.

Which sections of the Income-tax Act were involved?

Section 139,Section 143(2),Section 142(1),Section 144,Section 144B,Section 68

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. K. PANDA & Ms ASTHA CHANDRA

For Appellant: Shri Abhay A Avchat
For Respondent: Shri Uodol Raj Singh, DR

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant; प्रत्यर्थी / The Respondent 2. 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘A’ Bench, Pune ग र्ड फ ईल / Guard file. 5. आदेशानुसार/ BY ORDER,

// True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

S.No. Details Date Initials Designation 1 Draft dictated on 30.06.2026 Sr. PS/PS 2 Draft placed before author 01.07.2026 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Office 9 Superintendent 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

More judgments on Section 139

All 3,629 judgments and leading authorities on Section 139 →

Recent GST High Court judgments

Search GST case law →