ROHIDAS ASHRUBA PALVE ,AHMEDNAGAR vs. INCOME TAX OFFICER, AHMEDNAGAR

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ITA 2303/PUN/2025Status: DisposedITAT Pune16 June 2026AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the defect memo was issued, but the assessee did not rectify the defect by filing the assessment order. Due to the non-compliance and absence of the assessee, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the assessment order for AY 2012-13. The assessee failed to appear for multiple hearings and did not provide a copy of the assessment order, which is a primary requirement for deciding the appeal.

What were the issues?

Whether the appeal can be decided without the assessment order and in the absence of the assessee. Whether the delay in filing the appeal and non-compliance with procedural requirements warrant dismissal.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI Dr. DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Respondent: Shri Arvind Renge

आदेश /ORDER

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the Assessee against the order of the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi [Ld.CIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2012-13 on 25.01.2024, emanating from the Assessment Order u/s 144 r.w.s. 147 of the Act, dated 09.12.2019.

2.

None appeared for the Assessee. The first notice of hearing was issued fixing the hearing on 20.11.2025. None appeared on 20.11.2025, hence, hearing was adjourned to 24.12.2015. Then hearing was adjourned to 20.01.2026. None appeared on 20.01.2026, hence, case was adjourned to 24.03.2026. None appeared on 24.03.2026, hence, case was adjourned to 04.05.2026. None appeared on 04.05.2026, hence, case was adjourned to 11.06.2026. None appeared on 11.06.2026. Since, sufficient opportunity of hearing had already been given, we proceed to ex-parte qua the Assessee. The Ld. DR was heard.

ITA No.2303/PUN/2025

3.

In this case, defect memo was issued. It is noted that the Assessee has not filed copy of assessment order along with appeal memo. Even after issuing defect memo the Assessee has not filed copy of assessment order which is primary requirement to decide the appeal. It is observed that the CA, Prasad R. Kulkarni vide letter dated 19.11.2025 noted as under :

4.

Thus, it has been submitted by CA, Prasad R. Kulkarni that they are not in a position to submit copy of the assessment order.

ITA No.2303/PUN/2025

5.

There is delay of 554 days.

6.

Since, defect has not been removed, copy of the assessment order is not on record, no one had attended the hearing, for all the occasions, the Assessee appeal is dismissed.

7.

In the result, the appeal of the Assessee is dismissed.

Order pronounced in the open Court on 16th June, 2026

Sd/- Sd/- (VINAY BHAMORE) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER

पुणे/Pune; दिन ांक/Dated : 16-06-2026 Ravi Kumar Digitally signed by Ravi Kumar Ravi Kumar Date: 2026.06.17 11:00:50 +05'30' आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent 3. The concerned Pr. CIT, Pune 4. DR, ITAT, ‘SMC’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

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