AMIT DUDHANE,PUNE vs. INCOME TAX OFFICER WARD 3(3), PUNE

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ITA 694/PUN/2026Status: DisposedITAT Pune02 July 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and set aside the CIT(A)'s order. The issue was remitted back to the CIT(A) for fresh adjudication, providing the assessee with an adequate opportunity to be heard.

What were the facts?

The Assessing Officer made additions to the assessee's income for unexplained cash deposits and disallowed expenses due to lack of evidence. The CIT(A) dismissed the assessee's appeal ex-parte due to non-compliance with notices.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without providing a sufficient opportunity to the assessee, and whether the additions made by the AO were substantiated.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250,Section 148,Section 69A

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

आदेशकीप्रतितितिअग्रेतिि / 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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