PRACHI EKNATH PAWAR,MAHARASHTRA vs. INCOME TAX OFFICER, WARD 1(1), KOLHAPUR, MAHARASHTRA

ITA 3080/PUN/2025Status: DisposedITAT Pune25 September 2026AY 2018-197 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the reassessment proceedings were invalid due to unsigned notices. It also noted that the CIT(A) failed to adjudicate this jurisdictional issue and other grounds related to the merits of the case.

What were the facts?

The assessee, a housewife, did not file an income tax return for AY 2018-19. The AO received third-party information suggesting a sale transaction of Rs. 1,15,00,000, leading to reassessment proceedings.

What were the issues?

The primary issues were the validity of reassessment proceedings initiated with unsigned notices and the CIT(A)'s failure to condone the delay in filing the appeal and adjudicate the substantive grounds.

Which sections of the Income-tax Act were involved?

Section 147,Section 148A(b),Section 148,Section 250,Section 54

AI-generated summary — verify with the full judgment below

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

Before: MS. ASTHA CHANDRA & SHRI Dr. DIPAK P. RIPOTE

For Respondent: Ms. Bhavya. I.V., Jt. CIT

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 2018-19 on 30.10.2025, emanating from the Assessment Order u/s 147 r.w.s. 144 r.w.s. 144B of the Act, dated 22.03.2023. 2. The assessee has raised the following grounds of appeal :

“1. CIT(A) Erred in Not Condoning Delay & Dismissing Appeal in Limine On the facts and in the circumstances of the case and in law, the learned CIT(A)/NFAC erred in refusing to condone the delay of 181 days in filing the appeal and in dismissing the appeal in limine without appreciating that the delay was bona fide, unintentio

The order continues below.

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