LAXMI BABU DEBNATH ,PUNE vs. ITO WARD 7(1), PUNE

ITA 536/PUN/2025Status: DisposedITAT Pune26 May 2025AY 2013-14Bench: MS. ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.535 & 536/PUN/2025 निर्धारण वर्ष / Assessment Years: 2012-13 & 2013-14 | Laxmi Babu Debnath, | Level 3, Riverside Business | Bay, Wellesley Road, Near | RTO, Pune – 411001. | Maharashtra. | PAN: ACYPD2630F | Appellant/ Assessee | V | s | The Income Tax Officer, | Ward-7(1), Pune. | Respondent / Revenue | Assessee by | Revenue by | Shri Rajiv Thakkar – AR | Shri Madhan Thirmanpallil – | Addl.6 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had indeed filed returns and paid the taxes, thus falling under Section 249(4)(a), not 249(4)(b). Consequently, the Ld. CIT(A) erred in not admitting the appeals. The Tribunal set aside the CIT(A)'s orders and remanded both appeals for de novo adjudication on merits, allowing them for statistical purposes.

What were the facts?

The Ld. CIT(A) dismissed the assessee's appeals for A.Y. 2012-13 and 2013-14, stating the assessee had not filed valid returns of income nor paid advance tax, thereby invoking Section 249(4)(b) of the Income Tax Act, 1961. The assessee contended that they had filed returns electronically for both assessment years and paid the due taxes.

What were the issues?

Whether the Ld. CIT(A) was justified in not admitting the assessee's appeals under Section 249(4)(b) of the Income Tax Act, 1961, despite the assessee having filed returns of income and paid the due taxes.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(2),Section 144,Section 148,Section 249(4),Section 249(4)(a),Section 249(4)(b),Section 57

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Shri Rajiv Thakkar – AR
For Respondent: Shri Madhan Thirmanpallil –
Hearing: 14/05/2025Pronounced: 26/05/2025

PER DR. DIPAK P. RIPOTE, AM: These two appeal filed by the Assessee are directed against the separate orders of ld.Commissioner of Income Tax(Appeal)[NFAC] under section 250 of the Income Tax Act, 1961 for the A.Y.2012-13 and 2013-14 respectively. These Two Appeals were heard together and are being disposed of by this common order. We treat appeal in ITA Nos.535 & 536/PUN/2025 [A]

ITA No.535/PUN/2025 as “lead case”. The Assessee in ITA No.535/PUN/2025 has raised the following grounds of appeal “1. On facts and circumstances prevailing in

The order continues below.

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