SATISH SHANKAR PAWAR,PUNE vs. INCOME-TAX OFFICER(TDS -3), PUNE

ITA 269/PUN/2022Status: DisposedITAT Pune22 December 2022AY 2015-162 pages

AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A)'s action of dismissing the appeal without affording an opportunity to be heard violated the principles of natural justice. Therefore, the matter was remitted back to the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed solely on the grounds of delay without providing an opportunity to explain the delay. The assessee then filed an appeal before the ITAT against this order.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal on grounds of delay without providing the assessee with an opportunity to be heard, thereby violating principles of natural justice.

AI-generated summary — verify with the full judgment below

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

Before: SHRI INTURI RAMA RAO & SHRI S. S. VISWANETHRA RAVI

For Appellant: Shri Charuhas D. Upasani

For Respondent: Shri Suhas Kulkarni

Hearing: 20.12.2022Pronounced: 22.12.2022

ORDER

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