ANIL BHAGWAN TURUK,PUNE vs. ITO WARD 8(3), PUNE

ITA 2585/PUN/2025Status: DisposedITAT Pune13 February 2026AY 2020-21Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)6 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delays in filing appeals, emphasizing that substantial justice is more important than procedural delays. It set aside both the assessment and penalty orders for *de novo* adjudication by the Assessing Officer, instructing the assessee to file all necessary details and ensuring an opportunity of hearing, to prevent double taxation on arrear salary and address other claims.

What were the facts?

The assessee, after voluntary retirement in 2019, had income assessed at Rs. 28,02,718/- with a penalty for AY 2020-21 by the AO due to non-filing of reply during assessment. The CIT(A) dismissed the assessee's appeals due to substantial delays (445 days for assessment appeal, 8 months for penalty appeal) without condoning the delay or granting claimed exemptions/relief for voluntary retirement compensation, leave encashment, gratuity, and arrear salary.

What were the issues?

The key issues were the condonation of delays in filing appeals, the correctness of the assessment and penalty orders, and the assessee's eligibility for exemptions/relief under sections 10(10C), 10(10AA), 10(10) for retirement benefits and relief under 89(1) for arrear salary.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 144B,Section 270A,Section 10(10C),Section 10(10AA),Section 10(10),Section 89(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “SMC” :: PUNE

Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Smt. Deepa Khare
For Respondent: Shri Ajitesh Kumar Meena – Addl.CIT
Hearing: 29/01/2026Pronounced: 13/02/2026

PER BENCH : These two appeals filed by the Assessee against the separate orders of ld.Commissioner of Income Tax(Appeal)[NFAC], passed under section 250 of the Income Tax Act, 1961 for the A.Y.2020-21 dated 23.07.2025 & 28.08.2025 emanating from the Assessment Order passed under section 143(3) read with section 144B of the Act, dated 13.09.2022 and penalty order under section 270A of the Act, dated 22.03.2023 respectively. For the sake of convenience,

ITA Nos.2584 & 2585/PUN/2025 [A] these two appeals were heard together and are being disposed of by this common order. We treat appeal

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 144B

All 10,521 judgments and leading authorities on Section 144B →

Recent GST High Court judgments

Search GST case law →