SARODAY FARMER PRODUCER COMPANY LIMITED,PARBHANI vs. INCOME TAX OFFICER WARD 1, NANDED

Q: Which sections of the Income-tax Act were involved?

Section 80PA, Section 143(3), Section 144, Section 250

ITA 1634/PUN/2026Status: DisposedITAT Pune02 July 2026AY 2023-244 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remitted the issue back to the Assessing Officer for fresh adjudication. The assessee was granted one more opportunity to present evidence and cooperate with the proceedings.

What were the facts?

The assessee, a farmer producer company, claimed a deduction under Section 80PA. The Assessing Officer disallowed the deduction for lack of substantiation and assessed the total income accordingly. The CIT(A) dismissed the assessee's appeal ex-parte due to non-compliance.

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 its case.

Which sections of the Income-tax Act were involved?

Section 80PA,Section 143(3),Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE

Before: SHRI PAVAN KUMAR GADALE

Hearing: 01.07.2026Pronounced: 02.07.2026

आदेश की प्रतितिति अग्रेतिि / Copy of the Order forwarded to : अिीिार्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. 4. तिभागीय प्रतितिति, आयकर अिीिीय अतिकरण, “SMC” बेंच, पुणे/ DR, ITAT, “SMC” Bench, Pune. गार्डफ़ाइि / Guard File. 5. //True Copy//

आदेशािुसार / BY ORDER,

Assistant Registrar, आयकर अिीिीय अतिकरण,/ ITAT, Pune.

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