BALAJI ASHOK MALI,CHANDWAD vs. INCOME TAX OFFICER, WARD 1, MALEGAON

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ITA 2987/PUN/2025Status: DisposedITAT Pune23 July 2026AY 2015-165 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remitted the issues back to the CIT(A) for fresh adjudication on merits, providing one more opportunity to the assessee. This was done to uphold the principles of natural justice.

What were the facts?

The Assessing Officer made additions of Rs. 1,06,75,000/- on account of substantial cash deposits in the bank for which the assessee did not file a return of income. The CIT(A) dismissed the assessee's appeal in limine for non-compliance with the provisions of Section 249(4)(b) of the Act.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal in limine without adjudicating on merits, and whether the conditions under Section 249(4)(b) were strictly applicable without considering reasons for non-compliance.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES,

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

आदेशािुसार / BY ORDER,

ITA 2987/PUN/2025 BALAJI ASHOK MALI

Assistant Registrar, आयकर अिीिीय अतिकरण,/ ITAT, Pune.

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