SHUBHANGI BALASAHEB WALHEKAR,CHINCHWAD, PUNE vs. INCOME TAX OFFICER, AKURDI, PUNE

ITA 3370/PUN/2026Status: DisposedITAT Pune29 September 2026AY 2016-20173 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the Learned CIT(A) had dismissed the appeal in limine due to a perceived defect in Form No. 35, where the appeal was filed against an order dated 12.09.2023 under Section 147 r.w.s. 144, but the grounds of appeal emanated from an order dated 20.03.2024 under Section 147 r.w.s. 144 r.w.s. 144B. The Learned CIT(A) had issued notices to the appellant to clarify this discrepancy, but no response was received. The Tribunal, after perusing Form No. 35 and the documents filed by the assessee, found that the assessee had filed grounds of appeal and a copy of the assessment order. The Tribunal decided to set aside the order of the Learned CIT(A) to the Learned CIT(A) for de-novo adjudication, directing that an opportunity of hearing be provided to the assessee. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Shubhangi Balasaheb Walhekar, filed an appeal before the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi, for Assessment Year 2016-17. The appeal challenged an order passed under Section 250 of the Income Tax Act, 1961, which emanated from an Assessment Order passed under Sections 147, 144, and 144B of the Act dated 20.03.2024. The Learned CIT(A) dismissed the assessee's appeal in limine, citing defects in the appeal filing. The assessee's representative argued that a copy of the order under Section 147 was filed, along with proper grounds of appeal, and demonstrated the filings with Form No. 35 and e-acknowledgement. The assessee requested the case be set aside to the Learned CIT(A) for adjudication. The Revenue's representative had no objection to the case being set aside.

What were the issues?

1. Whether the Learned CIT(A) was justified in dismissing the assessee's appeal in limine on grounds of defects in the appeal filing, specifically concerning the discrepancy in the dates and sections of the orders mentioned in Form No. 35 and the grounds of appeal, as per Section 250 of the Income Tax Act, 1961. Assessee's Contention: The assessee argued that the appeal was filed with the necessary documents, including the order under Section 147 and proper grounds of appeal. They contended that the Learned CIT(A) erred in treating the appeal as defective and sought a remand for proper adjudication. Revenue's Contention: The Revenue's representative stated they had no objection if the case was set aside to the Learned CIT(A).

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144,Section 144B

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 Pramod S Shingte
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 2016-17 on 05.05.2026, emanating from the Assessment Order u/s 147 r.w.s. 144 r.w.s. 144B of the Act, dated 20.03.2024. Submission of Ld. AR :

2.

The Ld. AR submitted that the Ld. CIT(A) has dismissed the appeal of the assessee in limine alleging that defects in the appeal. The Ld. AR submitted that the assessee had filed copy of order u/s 147 r.w.s. 144 dated 12.09.2023 and also filed proper grounds of appeal. Ho

The order continues below.

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