SHAILA SURESH BHUJBAL,SHIKRAPUR vs. WARD 13(4), PUNE

ITA 578/PUN/2026Status: DisposedITAT Pune26 May 2026AY 2017-186 pages
AI SummaryPartly Allowed

What were the facts?

The assessee declared undisclosed income under the IDS Scheme but failed to pay taxes on time. Consequently, the declared amount was treated as business income for the assessment year 2017-18. The assessee's appeal before the CIT(A) was dismissed due to a significant delay.

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order, restoring the appeals to the CIT(A)'s file. The CIT(A) was directed to condone the delay and decide the appeals on merits, considering the reasonable cause for the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justifiable, and if so, whether the appeal should be decided on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 270A,Section 187,Section 197

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI R. K. PANDA & SHRI VINAY BHAMORE

For Appellant: Shri Nikhil S. Pathak
For Respondent: Shri Umesh Phade
Hearing: 14.05.2026Pronounced: 26.05.2026

PER BENCH : Both the above captioned appeals filed by the assessee are directed against the separate orders dated 13.01.2026 passed u/s 147 r.w.s. 144B and u/s 270A of the Act by Ld. CIT(A)/NFAC for the assessment year 2017-18 respectively.

2.

Since the facts are identical and both the appeals were heard together, therefore, we proceed to dispose of the same by this common order. ITA No.577/PUN/2026 :

3.

Facts of the case, in brief, are that the assessee is an individual and has furnished her return of income on 13.03.2018 by declaring an income of Rs.1,63,800/-. The assessee has opted IDS Scheme, 2016 and declared an amount of Rs.2,26,59,122/- towards undisclosed busines

The order continues below.

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