ANIL PRABHAKAR AMRUTKAR,NASHIK vs. WARD 1(1), NASHIK, NASHIK

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ITA 42/PUN/2026Status: DisposedITAT Pune25 June 2026AY 2017-182 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that substantial justice is more important than procedural delay. It directed the CIT(A) to condone the delay and decide the appeal on its merits, allowing the assessee an opportunity to be heard and file necessary documents.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a delay of 23 days. The assessee is an individual, and no one appeared on their behalf during the hearing.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal solely on grounds of procedural delay without considering the merits. The importance of substantial justice over procedural technicalities in tax appeals.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

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

Before: SHRI Dr. DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Respondent: Shri Sandip Pawar, JCIT

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the Assessee against the order of the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi [Ld.CIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2017-18 on 12.11.2025, emanating from the Assessment Order u/s 147 r.w.s. 144 r.w.s. 144B of the Act, dated 20.03.2022.

2.

Findings and analysis: We have heard both the parties and perused the records. In this case, none appeared on behalf of the assessee. It is observed that the assessee’s appeal was dismissed by the Ld. CIT(A) on account of delay of 23 days only. The assessee is an individual, we are of the considered opinion that the substantial justice is more important than procedural delay. No assessee is going to gain by filing the appeal belatedly. In these facts and circumstances of the case, we direct the Ld. CIT(A) to condone the delay and decide the appeal of the assessee on merits. The Ld. CIT(A) shall provide opportunity of hearing to the assessee. The assessee shall be allowed to file necessary documents and additional ground, if any.

ITA No. 42/PUN/2026

3.

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

Order pronounced in the open Court on 25th June, 2026

Sd/- Sd/- (VINAY BHAMORE) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/Pune; दिन ांक/Dated : 25-06-2026 Ravi Kumar Digitally signed by Ravi Kumar Ravi Kumar Date: 2026.06.25 16:58:27 +05'30' आदेशकीप्रतितितिअग्रेतिि/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, ‘A’ Bench, Pune 5. ग र्डफ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकरअपीलीयअदिकरण, पुणे/ITAT, Pune

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