SHRI DINAKAR PRABHAKAR PATIL,SOLAPUR vs. ITO WD-2, PANDHARPUR

ITA 1963/PUN/2026Status: DisposedITAT Pune24 August 2026AY 2023-244 pages
AI SummaryRemanded

What were the facts?

The assessee, engaged in ATM services, filed a return of income which was selected for scrutiny. The Assessing Officer made substantial additions due to unexplained cash deposits and other issues, assessing a much higher total income. The CIT(A) confirmed these additions after the assessee failed to comply with notices.

What did the Tribunal hold?

The Tribunal noted that the CIT(A) dismissed the appeal ex-parte due to non-compliance. However, considering principles of natural justice, the Tribunal decided to provide the assessee with another opportunity to present their case.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without considering the merits of the case, and whether the assessee should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B,Section 250,Section 69A,Section 194N,Section 143(1),Section 143(2),Section 142(1),Section 44AD

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE

Before: DR. MANISH BORAD & SHRI PAVAN KUMAR GADALE

Hearing: 05.08.2026Pronounced: 24.08.2026

PER PAVAN KUMAR GADALE, JUDICIAL MEMBER:

- The assessee has filed the appeal against the order of CIT(A)/NFAC, Delhi passed u/sec 143(3) r.w.s.144B and u/sec250 of the Income Tax Act. The assessee has raised the grounds of appeal challenging the ex-parte order of the CIT(A) sustaining the additions made by the Assessing Officer.

2.

The brief facts of the case are that, the assessee is engaged in operating ATM services and has field return of income for the A.Y. 2023-24 on 31.07.2023 disclosing a total income of Rs. 1,61,560/- and subsequently, the return of income was processed under Section 143(1) of the Act and the case was select for scrutiny under t

The order continues below.

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