RAHUL JAGANNATH BANDAL,PUNE vs. THE DCIT, CIRCLE 12, PUNE, PUNE

ITA 1382/PUN/2024Status: DisposedITAT Pune16 May 2025AY 2018-19Bench: DR.MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) based on a liberal interpretation of 'sufficient cause' and Supreme Court precedents. The matter was restored to the file of the Assessing Officer for de novo proceedings.

What were the facts?

The assessee's sole grievance is the denial of TDS credit of Rs.2,29,099, despite it being reflected in Form No.26AS. The appeal was dismissed by the CIT(A) in limine due to a three-year delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and whether the issue of TDS credit denial warrants restoration to the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(1)(a),Section 154,Section 143(1)(a)(vi)

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: DR.MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Balaji V
Hearing: 07.05.2025Pronounced: 16.05.2025

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of assessee pertaining to A.Y. 2018-19 is directed against the order dated 24.04.2024 passed by Addl./JCIT(A), Vadodara u/s.250 of the Income-tax Act, 1961 (in short ‘the Act’) arising out of the Intimation order dated 06.03.2020 passed u/s.143(1)(a) of the Act.

2.

This is the second round before this Tribunal inasmuch as the earlier exparte order of the Tribunal was recalled by the Tribunal vide M.A.No.73/PUN/2024 order dated 25.03.2025. 2 Rahul Jagannath Bandal

3.

The assessee has raised four grounds of appeal but the sole grievance is that the TDS

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 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →