NIRMALA MADHUKAR DHERANGE,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 12,PUNE, PUNE

ITA 811/PUN/2026Status: DisposedITAT Pune24 September 2026AY 2020-218 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay and allowed the appeal for statistical purposes. The ex-parte order of the CIT(A)/NFAC was set aside, and the matter was restored to the file of the CIT(A), Pune for a fresh decision.

What were the facts?

The assessee's appeal was filed with a delay of 85 days. The original assessment order was passed under section 147 r.w.s. 144, with an addition of Rs. 10,00,000/- as unexplained investment. The CIT(A)/NFAC dismissed the appeal for want of prosecution.

What were the issues?

The primary issue was the jurisdiction of the CIT(A)/NFAC to hear the appeal, given that the addition was based on seized material, as per a CBDT notification. The assessee also contested the addition of Rs. 10,00,000/- as unexplained investment.

Which sections of the Income-tax Act were involved?

Section 148,Section 153C,Section 69B,Section 147,Section 144,Section 139,Section 142(1),Section 246

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. K. PANDA & SHRI VINAY BHAMORE

For Appellant: Shri Sharad Shah
For Respondent: Shri Amit Bobde
Hearing: 22.07.2026Pronounced: 24.09.2026

PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 12.09.2025 passed by Ld. CIT(A)/NFAC for the assessment year 2020-21. 2. There is delay of 85 days in filing of the present appeal. After going through the application for condonation of delay, we are satisfied with the reasons mentioned in the application for condonation of delay duly supported by an affidavit that the 2 applicant was prevented by sufficient cause for not filing the appeal within the prescribed time limit. After hearing Ld. DR, we condone the delay of 85 days and proceed to adjudicate the appeal.

3.

The appellant has raised the following grounds of appeal :- “Grounds of Appeal, on facts and in Law, Wi

The order continues below.

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