GAURI SAGAR SHIVALE,PUNE vs. ITO WARD 8(3), PUNE

ITA 101/PUN/2025Status: DisposedITAT Pune21 July 2025AY 2014-15Bench: SHRI MANISH BORAD (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)12 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal solely on the grounds of a belated return and non-payment of advance tax, especially without providing an opportunity for a hearing. The matter was restored to the CIT(A) for adjudication on merits.

What were the facts?

The assessee filed a belated return of income in response to a notice under Section 148. The Assessing Officer made a significant addition on account of alleged Long Term Capital Gain. The CIT(A) dismissed the assessee's appeal without admitting it, citing non-filing of a valid return and non-payment of advance tax.

What were the issues?

Whether a belated return renders an appeal inadmissible and if advance tax is payable on disputed additions. The validity of the CIT(A)'s order passed without a hearing.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144B,Section 249(4),Section 208,Section 234B(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI MANISH BORAD & MS. ASTHA CHANDRA

For Appellant: Shri Nikhil S. Pathak
For Respondent: Shri Ramnath P. Murkunde

PER ASTHA CHANDRA, JM :

The appeal filed by the assessee is directed against the order dated 28.12.2024 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)”] pertaining to Assessment Year (“AYs”) 2014-15. 2. Briefly stated, the facts of the case are that the assessee is an individual. For the relevant AY 2014-15, the assessee filed her return of income on 30.03.2016 declaring total income of Rs.2,98,672/-comprising of income from other sources. The Ld. Assessing Officer (“AO”) was in receipt of certain information in respect of receipt of s

The order continues below.

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