What did the Tribunal hold?

The Tribunal found that the CIT(A) failed to consider the assessee's submission dated 18.11.2025, which was evidenced by an e-acknowledgement. Therefore, the order of the CIT(A) was set aside.

The assessee filed an appeal before the ITAT with a delay of 80 days, which was condoned. The CIT(A) had dismissed the appeal for non-prosecution, stating that the assessee failed to provide details despite multiple opportunities.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-prosecution without considering the assessee's submissions and evidence.

Ril Nmd Emp Co Op Credit Society… vs ITO | ITAT Pune 2026

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

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

For Appellant: Shri Ajinkya Vaishampayan

For Respondent: Shri Ambarnath Khule, JCIT

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the assessee against the order of the Learned Additional/Joint Commissioner of Income Tax (Appeals)-2, Lucknow [Ld. Addl./JCIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2017-18 on 26.11.2025, emanating from the Assessment Order u/s 143(3) of the Act, dated 12.12.2019.

There was a delay of 80 days in filing of the appeal before this Tribunal. The assessee filed an affidavit explaining the reasons for delay. We have perused the affidavit and convinced that there was sufficient cause for delay. Substantial justice is more important than procedural delay. No assessee is going to gain by filing the appeal belatedly. Accordingly, delay condoned.

Findings and analysis: We have heard both the parties and perused the record. In this case, the Ld. CIT(A) in the order u/s 250 of the Act dated 26.11.2015 for

ITA No.1932/PUN/2026

AY 2017-18 at page No. 3 has stated that the assessee failed to file the details and accordingly the Ld. CIT(A) in para 6 held as under : “6. Observation of this office:- 6.1 Despite providing multiple opportunities of being heard, the appellant has remained non- compliant. In such situation, the only conclusion which can be drawn is that the appellant is not interested in pursuing the appeal. It has been held by the Hon'ble Supreme Court in the case of B.N. Bhattacharjee and Another (118 ITR 461) that appeal does not mean merely filing of memo of appeal but also pursuing it effectively. In cases where the appellant does not want to pursue the appeal, appellate authorities have inherent power to dismiss the appeal for non-prosecution as held by the Hon'ble Bombay High Court in the case of M/s Chemipol vs. Union of India in Excise Appeal No. 62 of 2009. While deciding the issue, the Hon'ble High Court of Bombay has referred to the observations of Hidayatullah, Chief Justice (as His Lordship then was) in Sunderlal Mannalal Vs. Nandramdas Dwarkadas AIR 1958 MP 260 wherein it was observed: - "Now the Act does not give any power of dismissal. But it is axiomatic that no court or tribunal is supposed to continue a proceeding before it when the party who has moved it has not appeared nor cared to remain present. The dismissal, therefore, is an inherent power which every tribunal possesses..." From the conduct of the appellant as per the facts noted above, it is clear that the appellant does not wish to pursue the appeal. The appellant has failed to submit the required response notices under Section 250 of the Income Tax Act. As a result, the facts remain incomplete due to the lack of the necessary information or documentation required for a proper evaluation or conclusion on the matter. 6.2 Since the appellant has not submitted any reply, explanation, or evidence during the appeal proceedings, this office does not have any material to examine or verify the issues raised in the appeal. Without the required documents or clarification from the appellant, it is not possible to consider the matter on merits.”

3.1 During the proceedings, the Ld. AR brought to our notice that the assessee had filed elaborate reply before the Ld. CIT(A) on 18.11.2025. The Ld. AR submitted the copy of e-acknowledgement which is at page Nos. 36-37 of the paper book. As per the said acknowledgement 9 documents were filed by the assessee. However, it is observed that the Ld. CIT(A) in the order has stated that no details were filed. Thus, it is clear that the Ld. CIT(A) has failed to consider the assessee’s submissions dated 18.11.2025. In these facts and circumstances of the case, we set aside the order of the Ld. CIT(A) to Ld. CIT(A) for de-novo adjudication. The Ld.

ITA No.1932/PUN/2026

CIT(A) shall provide opportunity of hearing to the assessee. The assessee shall be allowed to file necessary documents.

In the result, appeal of the Assessee is allowed for statistical purposes.

Order pronounced in the open Court on 10th July, 2026

Sd/- Sd/- (PAVAN KUMAR GADALE) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER

पुणे/Pune; दिन ांक/Dated : 10-07-2026 Ravi Kumar Digitally signed by Ravi Kumar Ravi Kumar Date: 2026.07.10 14:34:31 +05'30' आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent 3. The concerned Pr. CIT, Pune 4. DR, ITAT, ‘SMC’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण,पुणे / ITAT, Pune

RIL NMD EMP CO OP CREDIT SOCIETY LTD,RAIGAD vs. ITO, WD-1 , PANVEL

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments