BAJIRAO DNYANESHWAR ANDRE,NIGHOJE CHAKAN vs. INCOME TAX OFFICER, AKURDI, PUNE

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ITA 2171/PUN/2024Status: DisposedITAT Pune20 February 2025AY 2012-2013Bench: SHRI R. K. PANDA (Vice President), MS. ASTHA CHANDRA (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and, considering the facts and interest of justice, restored the issue to the Assessing Officer for a final opportunity to the assessee to substantiate his case with evidence. The assessee was directed to cooperate and not seek adjournments.

What were the facts?

The assessee, an individual and farmer, failed to file his income tax return or respond to notices issued by the Assessing Officer and CIT(A)/NFAC. The Assessing Officer made an addition of Rs. 34,20,000/- based on information about cash and term deposits.

What were the issues?

Whether the assessee should be given a final opportunity to substantiate their case before the Assessing Officer after failing to respond to statutory notices and if the addition made by the Assessing Officer should be upheld.

Which sections of the Income-tax Act were involved?

Section 148,Section 142(1),Section 144

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. K. PANDA & MS. ASTHA CHANDRA

For Appellant: Shri Sharad A Vaze
For Respondent: Shri Vishwas Mundhe

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: अपीलार्थी / The Appellant; 1. प्रत्यर्थी / The Respondent 2. 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘SMC’ Bench, Pune गार्ड फाईल / Guard file. 5. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

S.No. Details Date Initials Designation 1 Draft dictated on 18.02.2025 Sr. PS/PS 2 Draft placed before author 19.02.2025 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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