GHOKHALE CONSTRUCTIONS,PUNE vs. THE CIT(A) NFAC, PUNE

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ITA 2885/PUN/2025Status: DisposedITAT Pune27 April 2026AY 2019-204 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the notices were indeed sent to the wrong email address, constituting a reasonable cause for non-compliance. Therefore, the appeal was remitted back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-compliance. The assessee claimed that notices were sent to an old email address instead of the one provided in Form No. 35.

What were the issues?

Whether the dismissal of the appeal by the CIT(A) for non-compliance was justified, given that notices were sent to an incorrect email address.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

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

Before: DR.MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Nikhil S. Pathak
For Respondent: Shri Aviyogi Ambadkar
Hearing: 25.03.2026Pronounced: 27.04.2026

आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “A” बेंच, 4. पुणे / DR, ITAT, “A” Bench, Pune. ग र्ड फ़ इल / Guard File. 5. आिेश नुस र / BY ORDER,

// True Copy // Assistant Registrar, आयsकर अपीलीय अधिकरण, पुणे / ITAT, Pune.

Digitally signed by Satish Kumar Madishetty Satish Kumar Madishetty Date: 2026.04.27 18:17:40 +05'30'

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