SHIVAJI BHAGWANRAO JADHAV,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 7, PUNE

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ITA 361/PUN/2018Status: DisposedITAT Pune14 July 2022AY 2007-085 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the assessee's substantive grounds against the regular assessment had not been decided on merits. Therefore, the CIT(A) was directed to decide the assessee's earlier withdrawn appeal as per law.

What were the facts?

The assessee's appeal for AY 2007-08 was filed against a CIT(A) order where the assessee had withdrawn its earlier appeal. The assessee later sought to restore this withdrawn appeal, arguing that substantive grounds against the regular assessment remained un-adjudicated.

What were the issues?

Whether the assessee's withdrawn appeal before the CIT(A) should be restored for adjudication on merits, given that substantive grounds remained un-adjudicated.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153A,Section 250(6)

AI-generated summary — verify with the full judgment below

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

Before: SHRI S.S. GODARA & DR. DIPAK P. RIPOTE

For Appellant: Shri Kishor Phadke
For Respondent: Shri M.G. Jasanani

आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2. 3. The CIT(A), Pune-5, Pune 4. The Pr.CIT, Pune-4, Pune विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “B” / 5. DR „B‟, ITAT, Pune 6. गार्ड फाईल / Guard file आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 07-07-2022 Sr.PS 2. Draft placed before author 08-07-2022 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

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