AKRAM KARIM KHAN,AURANGABAD vs. ITO WARD 1(1), AURANGABAD, AURANGABAD

ITA 1582/PUN/2026Status: DisposedITAT Pune25 September 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the CIT(A) is obligated to decide appeals on merits and cannot dismiss them for non-prosecution. The CIT(A)'s order was set aside for de-novo adjudication.

What were the facts?

The assessee failed to comply with notices from the AO and CIT(A) during reassessment proceedings. The CIT(A) dismissed the appeal for non-compliance without adjudicating the grounds, including the validity of reassessment.

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-prosecution without adjudicating the grounds of appeal, and the validity of reassessment proceedings.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 148A,Section 148,Section 250,Section 250(6),Section 251

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 Appellant: Shri Piyush Bafna
For Respondent: Shri Prashant Barate

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 08.01.2026, emanating from the Assessment Order u/s 147 r.w.s. 144 r.w.s. 144B of the Act, dated 28.09.2023. Findings and Analysis :

2.

We have heard both the parties and perused the records. In this case, the assessee is an individual. There was information to the Assessing Officer (AO) on INSIGHT Portal for AY 2018-19 regarding sale of immovable property, cash deposit and sale of motor vehicle. Based on the same, notice u/s 148A(b) of the Act was issued to t

The order continues below.

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