SWAMINATH BABURAO PATIL,SOLAPUR vs. ITO WARD 2(3) SOLAPUR, SOLAPUR

ITA 832/PUN/2025Status: DisposedITAT Pune25 November 2025AY 2014-2015Bench: MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal as unadmitted based on the incorrect premise that no return was filed. The Tribunal directed the CIT(A) to admit the appeal and decide it on merits, allowing the assessee to raise legal grounds.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) who dismissed the appeal as unadmitted. The CIT(A) had concluded that the assessee had not filed a return of income and thus not paid advance tax, leading to the dismissal. However, the assessment order indicated that the assessee had indeed filed a return of income.

What were the issues?

Whether the CIT(A) correctly dismissed the appeal as unadmitted when the assessee had filed a return of income. Whether the reopening and assessment proceedings were valid given procedural defects and alleged non-compliance with statutory notices.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144B,Section 148,Section 143(2),Section 292BB,Section 153C,Section 139(1),Section 249(4)(a),Section 249(4)(b),Section 151A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, PUNE BENCHES “SMC” :: PUNE

Before: MS.ASTHA CHANDRA & DR.DIPAK P. RIPOTE

For Appellant: Shri Girish Ladda
For Respondent: Shri Ambarnath Khule (through virtual hearing) – JCIT(DR)
Hearing: 24/11/2025Pronounced: 25/11/2025

PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the Assessee against the order of ld.Commissioner of Income Tax(Appeal)[NFAC] passed under section 250 of the Income Tax Act, 1961 for the A.Y.2014-15 dated 27.01.2025 emanating from the Assessment Order passed under section 147 r.w.s 144B of the Act, dated 19.05.2023. The Assessee has raised the following grounds of appeal :

ITA No.832/PUN/2025 [A] “1) Legal Ground that reopening is time barred as held by Supreme Court in Rajeev Bansal

It may please be held that notice issued u/s 148 da

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →