YOGESH GOPINATH TADVALKAR ,PUNE vs. THE ITO WARD 3(3) , PUNE

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ITA 1429/PUN/2026Status: DisposedITAT Pune21 July 2026AY 2015-166 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, following Supreme Court judgments, held that substantial justice should be preferred over technical considerations. The delay in filing the appeal was condoned, and the matter was restored to the CIT(A) for a decision on merits.

What were the facts?

The assessee failed to file his income tax return for AY 2015-16. The Assessing Officer reopened the case and made an addition of Rs. 80.00 lakhs as short-term capital gain due to non-response to notices. The assessee's appeal before the CIT(A) was dismissed due to a delay of 182 days.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned to decide the case on merits, considering the principles of substantial justice.

Which sections of the Income-tax Act were involved?

Section 147,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 & SHRI VINAY BHAMORE

For Appellant: Ms. Vaishnavi Badwe
For Respondent: Ms. Bhavya
Hearing: 20.07.2026Pronounced: 21.07.2026

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: अपील र्थी / The Appellant; 1. 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

6 ITA No.1429/PUN/2026 Yogesh Gopinath Tadvalkar

S.No. Details Date Initials Designation 1 Draft dictated on 20.07.2026 Sr. PS/PS 2 Draft placed before author 20.07.2026 Sr. PS/PS Draft proposed & placed before 21.07.2026 3 JM/AM the Second Member Draft discussed/approved by 21.07.2026 4 AM/AM Second Member Approved Draft comes to the 21.07.2026 5 Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on 21.07.2026 Sr. PS/PS 7 Date of uploading of Order 22.07.2026 Sr. PS/PS 8 File sent to Bench Clerk 22.07.2026 Sr. PS/PS Date on which the file goes to 9 the Office Superintendent Date on which file goes to the 10 A.R. 11 Date of Dispatch of order

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