SHRIRAM NAMDEO KAKRALE,DINDORI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NASHIK

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ITA 495/PUN/2026Status: DisposedITAT Pune24 June 2026AY 2019-205 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that while the assessee was non-responsive, the CIT(A)/NFAC had not adjudicated the issues on merit. Therefore, in the interest of justice, the case was restored to the CIT(A)/NFAC for one final opportunity to the assessee to present their case.

What were the facts?

The assessee, an individual, did not file a return of income. The Assessing Officer, upon receiving information about substantial financial transactions, reopened the assessment and made additions for cash deposits and interest income. The assessee failed to appear before the CIT(A)/NFAC despite multiple opportunities.

What were the issues?

Whether the CIT(A)/NFAC erred by dismissing the appeal for want of prosecution without adjudicating the issues on merit, and whether the assessee should be granted a final opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 148,Section 69A,Section 250(6)

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. K. PANDA & Ms. ASTHA CHANDRA

For Appellant: Shri Sanket Joshi
For Respondent: Shri Pawan Bharti, (through virtual)

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant; प्रत्यर्थी / The Respondent 2. 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘SMC’ Bench, Pune ग र्ड फ ईल / Guard file. 5. आदेशानुसार/ BY ORDER, //True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

5 ITA No.495/PUN/2026 Shriram Namdeo Kakrale

S.No. Details Date Initials Designation 1 Draft dictated on 24.06.2026 Sr. PS/PS 2 Draft placed before author 24.06.2026 Sr. PS/PS Draft proposed & placed before 24.06.2026 3 JM/AM the Second Member Draft discussed/approved by 24.06.2026 4 AM/AM Second Member Approved Draft comes to the 24.06.2026 5 Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on 24.06.2026 Sr. PS/PS 7 Date of uploading of Order 25.06.2026 Sr. PS/PS 8 File sent to Bench Clerk 25.06.2026 Sr. PS/PS Date on which the file goes to 9 the Office Superintendent Date on which file goes to the 10 A.R. 11 Date of Dispatch of order

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