SHIVNANDAN DEVELOPERS ,PUNE vs. DCIT CIR-8, PUNE

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ITA 902/PUN/2026Status: DisposedITAT Pune28 July 2026AY 2015-166 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, relying on Supreme Court judgments, held that substantial justice should be preferred over technical considerations. The delay in filing the appeal should be condoned, and the matter should be decided on merits.

What were the facts?

The assessee, a firm, failed to file its return of income for AY 2015-16. The Assessing Officer made an addition of Rs. 1,67,00,000/- as unexplained investment. The assessee's appeal before the CIT(A) was dismissed due to a delay of 383 days.

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.

Which sections of the Income-tax Act were involved?

Section 69,Section 147,Section 148,Section 142(1),Section 144,Section 144B

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Shri B.S. Rajpurohit
For Respondent: Ms. Bhavya I.V., Jt. CIT

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, ‘B’ 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 Sr. PS/PS 2 Draft placed before author 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

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