KAI BABAJI PATIL GRAMIN BIGAR SHETI SAHAKARI PATSANSTHA MARYADIT,SATARA vs. INCOME TAX OFFICER WARD 1, SATARA

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ITA 647/PUN/2026Status: DisposedITAT Pune06 May 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) is obligated to decide appeals on merit and cannot dismiss them for non-prosecution. The order of the CIT(A) was set aside for fresh adjudication.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-compliance without discussing the merits of the case. The assessee requested another opportunity to be heard.

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-compliance without adjudicating on merits. Whether the CIT(A) has the power to dismiss an appeal for non-prosecution.

Which sections of the Income-tax Act were involved?

Section 250,Section 251

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “SMC”, PUNE

Before: DR DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Smt. Deepa Khare
For Respondent: Shri Manish Sinha, JCIT
Hearing: 29.04.2026Pronounced: 06.05.2026

आदेश की �ितिलिप अ�ेिषत / Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant. 2. ��थ� / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब�च, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाड� फ़ाइल / Guard File.

आदेशानुसार / BY ORDER,

// True Copy // Assistant Registrar, आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.

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