RAMDAS KHEMCHAND BIRBHAU,SHIKRAPUR vs. INCOME TAX OFFICER WARD 6(3), PUNE

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ITA 432/PUN/2026Status: DisposedITAT Pune15 May 2026AY 2023-245 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) by applying a liberal and pragmatic approach as per Supreme Court judgments. The order of the CIT(A) was set aside, and the issue was remitted back for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a 138-day delay without condonation. The assessee had challenged additions made by the AO under Sections 144, 69A, and 69C of the Income Tax Act.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and should be condoned. Whether the assessee should be granted an opportunity to present their case on merits before the CIT(A).

Which sections of the Income-tax Act were involved?

Section 144,Section 250,Section 69A,Section 69C,Section 143(1),Section 143(2),Section 142(1),Section 133(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE

Before: SHRI DR. MANISH BORAD & SHRI PAVAN KUMAR GADALE

For Respondent: Shri Pramod Shahakar

आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. 4. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “SMC” बेंच, Pune/ DR, ITAT, “SMC” Bench, Pune. ग र्ड फ़ इल / Guard File. 5.

//TRUE COPY//

आिेश नुस र / BY ORDER,

Assistant Registrar, आयकर अपीलीय अधिकरण, / ITAT, Pune

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