NAYANA RAVINDRA NIKAM,AURANGABAD vs. DCIT CIRCLE-1 AURANGABAD, AURANGABAD

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ITA 3360/PUN/2025Status: DisposedITAT Pune04 May 2026AY 2017-184 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 fresh adjudication, providing the assessee with an opportunity to present their case with evidence.

What were the facts?

The assessee, a petrol pump dealer, filed an appeal against an ex-parte order of the CIT(A) which confirmed additions made by the AO. The AO had made additions for unsecured loans, unexplained cash deposits, and disallowed expenditure due to non-compliance with notices.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing adequate opportunity to the assessee, and whether the assessee had reasonable cause for non-compliance with notices.

Which sections of the Income-tax Act were involved?

Section 144,Section 250,Section 68,Section 143(2),Section 142(1)

AI-generated summary — verify with the full judgment below

Before: DR.MANISH BORAD & SHRI PAVAN KUMAR GADALE

For Appellant: Shri Prashant Ghumare &, Shri Sarang Saraf
For Respondent: Shri Vinod Pawar- Addl
Hearing: 29.04.2026Pronounced: 04.05.2026

आदेशकीप्र्ल्पअगे्े र/ Copy of the Order forwarded to : अपीलार्/ The Appellant. 1. प्यर्/ The Respondent. 2. 3. The Pr. CIT concerned. 4. िभागीयप्र्न्ि, आयकरअपीलीयअ्िकरण, “B” बें, पुणे/ DR, ITAT, “B” Bench, Pune. गार्फ़ाइल/ Guard File. 5. //True Copy//

आदेशानुसार/ BY ORDER,

Assistant Registrar, आयकरअपीलीयअ्िकरण, पुणे/ ITAT, Pune

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