DIPAK DADAJI KHAIRNAR ,NASHIK vs. ITO WARD 1, MALEGAON

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ITA 1917/PUN/2024Status: DisposedITAT Pune18 November 2025AY 2016-17Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that although the CIT(A)/NFAC dismissed the appeal for non-compliance, it did not decide the appeal on merit. Considering the interest of justice and the assessee's claim of being a small individual, the case was restored to the CIT(A)/NFAC for a fresh decision on merit.

What were the facts?

The assessee, an individual, failed to file his return of income. The Assessing Officer initiated proceedings under Section 147 r.w.s. 144 r.w.s. 144B of the Act based on information about cash deposits and purchase of an immovable property. The assessment was completed ex-parte due to non-compliance by the assessee.

What were the issues?

Whether the CIT(A)/NFAC erred in dismissing the appeal for non-compliance without deciding on merit, and if the assessee should be granted an opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 148A,Section 148,Section 69,Section 69A,Section 142(1),Section 250(6)

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Shri Sanket Joshi (through virtual)
For Respondent: Smt N C Shilpa, Addl.CIT

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to:

1. 1. अपीलार्थी / The Appellant; प्रत्यर्थी / The Respondent 2.

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