UMBRELLA GOLD TRADING COMMODITIES PRIVATE LIMITED,PUNE vs. ITO WARD 7(1), PUNE

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ITA 2330/PUN/2025Status: DisposedITAT Pune04 December 2025AY 2017-18Bench: SHRI R. K. PANDA (Vice President), MS. ASTHA CHANDRA (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the assessee's counsel requested an opportunity to substantiate the case. Considering the totality of facts and in the interest of justice, the Tribunal restored the issue to the Assessing Officer for a fresh adjudication, granting one final opportunity to the assessee.

What were the facts?

The assessee, a private limited company, failed to file its income tax return. The Assessing Officer, after issuing notices under sections 148A and 148 which were not responded to, completed the assessment ex-parte under section 144, making additions and disallowances. The CIT(A) also dismissed the assessee's appeal ex-parte due to non-compliance.

What were the issues?

Whether the case should be remanded to the Assessing Officer for a fresh adjudication to allow the assessee an opportunity to present its case, given the ex-parte nature of the previous proceedings and the assessee's submission of preparedness.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 148A,Section 151,Section 148,Section 143(2),Section 142(1),Section 69A,Section 37

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

Before: SHRI R. K. PANDA & MS. ASTHA CHANDRA

For Appellant: Shri Bhavik Chheda
For Respondent: Smt. Indira R. Adakil, Addl.CIT

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘B’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

S.No. Details Date Initials Designation 1 Draft dictated on 03.12.2025 Sr. PS/PS 2 Draft placed before author 03.12.2025 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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