BHULAKSHMI SRINIVASARAO TULASI,PUNE vs. ITO, PRATYAKSHAKAR BHAVAN, AKURDI PUNE

ITA 28/PUN/2026Status: DisposedITAT Pune30 September 2026AY 2020-214 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the Learned CIT(A) was not empowered to dismiss an appeal for non-prosecution. Citing the Hon'ble Bombay High Court's decision in Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF), the Tribunal emphasized that Section 250(6) of the Act obliges the CIT(A) to dispose of an appeal in writing, stating the points for determination and rendering a decision on each point with reasons. The Hon'ble High Court had categorically held that the CIT(A) must decide the appeal on merit and does not have the power to dismiss it for non-prosecution. Therefore, the order of the Learned CIT(A) was set aside. The case was remanded to the Learned CIT(A) for de-novo adjudication, with a direction to provide the assessee with an opportunity of hearing. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Bhulakshmi Srinivasarao Tulasi, filed an appeal before the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi, for Assessment Year 2020-21. The appeal emanated from an Assessment Order passed under Section 147 read with Section 144 of the Income Tax Act, 1961. The Learned CIT(A) issued multiple notices for hearing and submission of evidence, but the assessee failed to comply or seek an adjournment. Consequently, the Learned CIT(A) dismissed the appeal for non-compliance without adjudicating the merits of the case. The assessee is now appealing this dismissal order before the Income Tax Appellate Tribunal (ITAT). The Revenue was represented by Smt. Sonal L Sonkavde, Addl. CIT, while no one appeared for the assessee.

What were the issues?

1. Whether the Learned CIT(A) was justified in dismissing the assessee's appeal for non-prosecution, without adjudicating the grounds of appeal on merits, as required under Section 250(6) of the Income Tax Act, 1961? The Assessee's contentions: No arguments were recorded on behalf of the assessee as they did not appear. The Revenue's contentions: Smt. Sonal L Sonkavde, Addl. CIT, appeared for the Revenue. The judgment does not explicitly record the Revenue's arguments on the specific issue of dismissal for non-prosecution, but it does note that the Tribunal heard the Learned DR and perused the records. The core of the matter revolves around the interpretation of Section 250(6) and the powers of the CIT(A) in disposing of appeals.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144,Section 250(6),Section 251(1)(a),Section 251(1)(b),Section 251(2),Section 246A

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: Smt. Sonal L Sonkavde, Addl. 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 2020-21 on 24.10.2025, emanating from the Assessment Order u/s 147 r.w.s. 144 of the Act, dated 30.03.2025. Findings and Analysis:

2.

None appeared on behalf of the assessee. We have heard Ld. DR and perused the records.

2.

1 During the appellate proceedings, the Ld. CIT(A) issued notices for hearing to the assessee on 17.09.2025, 24.09.2025 and 03.10.2025 for furnishing submissions and evidences in support of grounds of appeal. However, the assessee neither

2 filed submission nor filed

The order continues below.

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