ANAND BHIKLING TODKARI,SHARAVANI CONSTRUCTIONS, NEAR GRAMPANCHAYAT vs. ASSESSING OFFICER, WARD 1, PANDHARPUR

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ITA 2785/PUN/2025Status: DisposedITAT Pune19 May 2026AY 2014-20156 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the assessee's submission that the time granted by the CIT(A) to provide details was inadequate. Therefore, the issue was restored to the CIT(A) for a final opportunity to the assessee to substantiate their case.

What were the facts?

The Assessing Officer made an addition of Rs.41,87,162/- due to a difference between receipts shown in the Profit and Loss account and those appearing in Form 26AS. The assessee attempted to reconcile this difference, but the AO was not satisfied.

What were the issues?

Whether the assessee was provided with adequate opportunity to furnish details to reconcile the difference in receipts, and if not, whether the matter should be remanded for a fresh consideration.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 142(1),Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Shri Ronak H Jain
For Respondent: Shri R.Y. Balawade, Addl. CIT

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, ‘A’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

6 ITA No.2785/PUN/2025

S.No. Details Date Initials Designation 1 Draft dictated on 04.05.2026 Sr. PS/PS 2 Draft placed before author 18.05.2026 Sr. PS/PS Draft proposed & placed before 3 JM/AM the Second Member Draft discussed/approved by 4 AM/AM Second Member Approved Draft comes to the 5 Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk 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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