KARMVEER A AND H V PATTIN SOUHARDA SAH SANGH NIYAMIT,BELAGAVI vs. ASSESSMENT UNIT, BELAGAVI

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ITA 56/PAN/2026Status: DisposedITAT Panaji01 June 2026AY 2016-20173 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) to provide the assessee with one more opportunity for adjudication. The CIT(A) was directed to pass a speaking order after affording a proper opportunity to the assessee.

What were the facts?

The assessee failed to appear before the CIT(A) for the assessment year 2016-17, leading to the dismissal of their appeal in-limine. The original assessment order was passed under Section 147 r.w.s 144 r.w.s 144B.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the CIT(A) after their appeal was dismissed for non-compliance.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250,Section 148,Section 80P(2)(d)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, PANAJI

Before: Dr. MANISH BORAD & SHRI PAVAN KUMAR GADALE

For Appellant: Shri Chetan Chaugule
For Respondent: Smt. Rijula Uniyal-Sr, DR (Virtual)
Hearing: 19.05.2026

आयकर अपीलीय अधिकरण " एस एम सी "न्यायपीठ पणजी में । IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, PANAJI BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER आयकर अपील सं./ITA No.56/PAN/2026 नििाारण वर्ा / Assessment Year: 2016-2017 Vs Assessment Karmveer A and H V Pattin Souharda Sah Unit, Belagavi Sangh Niyamit, At Post Shirguppi Tal Kagwad, Dist Belagavi, Belagavi-591242 Karnataka PAN-AABAK7269B Appellant Respondent

Assessee by : Shri Chetan Chaugule (Virtual) Revenue by : Smt. Rijula Uniyal-Sr. DR (Virtual) Date of hearing : 19.05.2026 Date of : 01.06.2026 pronouncement आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of assessee is directed against the order passed by Ld. CIT(A), NFAC, Delhi u/s 250 of the Income-tax Act, 1961 dated 13.06.2025 which is arising out of the Assessment Order passed u/s.147 r.w.s 144 r.w.s 144B dated 23.02.2024.

2.

With the assistance of both the sides, we on perusal of the impugned order find that due to non compliance by the assessee Ld.

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CIT(A) has dismissed the assessee's appeal in-limine and has not adjudicated on the merits of the case. Only prayer of Ld. Counsel for the assessee is to afford one more opportunity to come before Ld. CIT(A).

3.

On the other hand Ld. Departmental Representative (DR) has not strongly objected to the request made by Ld. Counsel for the assessee.

4.

We have heard rival contentions and perused the record placed before us. The assessee is an association of person and did not file the regular return of income for A.Y. 2016-17. Based on the information about deposit of cash of Rs. 67,04,320/- in the bank account of the assesse maintained with Shedbal Urban Co. Op. Bank Ltd., Ld. Assessing Officer (AO) issued valid notice u/s 148 of the Act and concluded the assessment u/s 147 r.w.s 144B of the Act and only disallowed the deduction u/s 80P(2)(d) of the Act at Rs. 5,76,102/- Subsequently assessee filed appeal before Ld. CIT(A) but failed to appear on the dates of hearing fixed by Ld. CIT(A) during the period 30.01.2025 to 15.04.2025 as a result of which assessee’s appeal has been dismissed in-limine. In the instant appeal the only prayer of the Ld. Counsel for the assessee is to afford one more opportunity to go before Ld. CIT(A).

5.

We therefore considering the prayer made by Ld. Counsel for the assessee, in the larger interest of justice and being fair to both the parties, deem it appropriate to afford one more opportunity to the assessee and therefore without dwelling upon the merits of the case, restore the issues raised in the instant appeal to the file of Ld. CIT(A) for necessary adjudication and to decide in accordance with law by passing a speaking order as contemplated u/s. 250(6) of the Act. Needless to mention that the Ld. CIT(A) shall afford reasonable and

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proper opportunity to the assessee. Further, we direct the assessee to remain compliant and furnish the details if any called for by the Ld. CIT(A). Finding of Ld. CIT(A) is set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes.

6.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced on this 01st day of June, 2026.

Sd/- Sd/- (PAVAN KUMAR GADALE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे /Pune; दििांक /Dated: 01st June, 2026. Neeta Digitally signed by Neeta Milind Neeta Milind Shirsath Shirsath Date: 2026.06.18 16:07:49 +05'30' आिेश की प्रनिललपप अग्रेपर्ि /Copy of the Order forwarded to: 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. पवभागीय प्रनिनिधि, आयकर अपीलीय अधिकरण, "एस एम सी" बेंच, पणजी/ DR, ITAT, "SMC" Bench, Panaji 5. गार्ा फाइल/ Guard File.

आिेशािुसार / BY ORDER,

सहायक रजजस्ट्रार/Assistant Registrar आयकर अपीलीय अधिकरण, पणजी/ ITAT, Panaji

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