BHASKAR LAXMAN PORJE,NASHIK vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 1, NASHIK

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ITA 1770/PUN/2026Status: DisposedITAT Pune09 July 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and, considering the principles of natural justice, set aside the CIT(A)'s order. The case was remitted back to the CIT(A) for a fresh adjudication, providing the assessee with an opportunity to present their case with evidence.

What were the facts?

The Assessing Officer initiated reassessment proceedings based on information about the sale of immovable property and the assessee's failure to file a return. Despite notices, the assessee did not comply, leading to an ex-parte assessment. The CIT(A) also dismissed the assessee's appeal ex-parte due to non-compliance.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without providing adequate opportunity, and if the assessee should be given a chance to present their case on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 142(1),Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE

Before: SHRI PAVAN KUMAR GADALE

Hearing: 02.07.2026Pronounced: 09.07.2026

आदेशकीप्रतितितिअग्रेतिि / Copy of the Order forwarded to : अिीिार्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. 4. तिभागीय प्रतितिति, आयकर अिीिीय अतिकरण, “SMC” बेंच, पुणे/ DR, ITAT, “SMC” Bench, Pune. गार्डफ़ाइि / Guard File. 5. //True Copy//

आदेशािुसार / BY ORDER,

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

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