UMESH HANAMANT SHIKHARE,PUNE vs. INCOME TAX OFFICER WARD 10(1), PUNE

ITA 1030/PUN/2026Status: HeardITAT Pune01 June 2026AY 2020-216 pages
AI SummaryRemanded

What were the facts?

The assessee filed a revised return declaring significantly lower income and claiming a large refund. The Assessing Officer disallowed a claim under Section 10(10C) and made an addition. The assessee appealed to the CIT(A) but faced a delay of 181 days, which the CIT(A) did not condone, dismissing the appeal.

What did the Tribunal hold?

The Tribunal held that there was a sufficient cause for the delay in filing the appeal before the CIT(A) and that a liberal, pragmatic approach should be adopted. The Tribunal set aside the CIT(A)'s order and remitted the issue back to the Assessing Officer for fresh adjudication.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 10(10C),Section 89,Section 143(2),Section 142(1),Section 143(3),Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE

Before: DR. MANISH BORAD & SHRI PAVAN KUMAR GADALE

For Appellant: Smt. Deepa Khare.AR
For Respondent: Shri Deepak Kumar

PER PAVAN KUMAR GADALE, JM: The assessee has filed the appeal against the order of CIT(A) passed u/sec 250 of the Income Tax Act. The assessee has raised the grounds of appeal challenging the order of the CIT(A) in not condoning the delay in filing the appeal and sustaining the addition made by the Assessing Officer.

2 Umesh Hanamant Shikhare

2.

The brief facts of the case are that, The assessee is a employee of Hindustan Antibiotics Limited and has filed the return of income for A.Y. 2020-21 on 18.09.2020 declaring a total income

The order continues below.

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