SANDEEP BABULAL CHANDAK,JALNA vs. INCOME TAX OFFICER, WARD - 1, JALNA, JALNA

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ITA 1743/PUN/2026Status: DisposedITAT Pune07 July 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and set aside the CIT(A)'s order. The case was remitted back to the CIT(A) for fresh adjudication, granting the assessee one more opportunity to present material evidence and ensuring principles of natural justice.

What were the facts?

The Assessing Officer made an addition of Rs. 10,00,000/- under section 144 for the assessment year 2011-12 due to non-compliance and alleged escaped income from commodity transactions. The CIT(A) confirmed this addition, leading to the assessee's appeal.

What were the issues?

Whether the CIT(A) erred in sustaining the addition without considering the assessee's submissions and evidence, and whether the assessee was denied a proper opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 144,Section 148,Section 142(1),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: 07.07.2026

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

//TRUE COPY// आदेशािुसार / BY ORDER,

Assistant Registrar, आयकरअिीिीयअतिकरण,/ ITAT, Pune.

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