KOSO INDIA PRIVATE LIMITED,PUNE vs. ASSTT. CIT CIRCLE 1, PUNE

ITA 1273/PUN/2026Status: DisposedITAT Pune14 July 2026AY 2018-195 pages
AI SummaryRemanded

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A)/NFAC for non-prosecution. The assessee claimed non-receipt of notices via registered email, preventing them from attending proceedings.

What did the Tribunal hold?

The Tribunal restored the issue to the CIT(A)/NFAC, granting the assessee one final opportunity to present their case with requisite details, emphasizing that no adjournments should be sought.

What were the issues?

Whether the ex-parte order of the CIT(A)/NFAC is valid, and whether the assessee should be granted another opportunity to present their case due to alleged non-receipt of notices.

Which sections of the Income-tax Act were involved?

Section 40(a)(i),Section 5(2),Section 9(1)(i),Section 195(1),Section 148,Section 143(2),Section 142(1),Section 147,Section 144B

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 Kishor B Phadke
For Respondent: Shri Rajesh Haladkar, Addl.CIT

PER R.K. PANDA, VP:

This appeal filed by the assessee is directed against the ex-parte order dated 14.01.2026 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2018-19. 2. Although a number of grounds have been raised by the assessee, however, these all relate to the order of the Ld. CIT(A) / NFAC in upholding the validity of re-assessment proceedings as well in confirming the addition of Rs.39,65,725/- made by the Assessing Officer u/s 40(a)(i) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

3.

Facts of the case, in brief, are that the assessee is a private limited company and filed its original return of income. Information was available with the 2 Assessing Officer that the ass

The order continues below.

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