SHRIKRUSHNA SAHAKARI DUDH UTPADAK VA KRUSHIPURAK SEVA SANSTHA MURGUD,MAHARASHTRA vs. INCOME TAX OFFICER, WARD 1(1), KOLHAPUR, MAHARASHTRA

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ITA 131/PUN/2025Status: DisposedITAT Pune28 March 2025AY 2022-23Bench: SHRI MANISH BORAD (Accountant Member), SHRI S S VISWANETHRA RAVI (Judicial Member)1 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and restored the issue to the file of the Ld. CIT(A)/NFAC for fresh adjudication after providing an opportunity of being heard to the assessee. The grounds raised were allowed for statistical purposes.

What were the facts?

The assessee filed an appeal against the order of the Ld. CIT(A)/NFAC, which dismissed the appeal in limine due to a delay. The assessee did not appear before the tribunal, but the Revenue's representative (Ld. DR) was heard.

What were the issues?

Whether the Ld. CIT(A)/NFAC was justified in dismissing the appeal in limine without condoning the delay and affording a proper opportunity to the assessee.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

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

Before: SHRI MANISH BORAD & SHRI S S VISWANETHRA RAVI

For Respondent: Shri Manoj Tripathi (virtual)

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

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

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