NAROTTAM ATMARAM WARDE,RAIGAD vs. INCOME TAX OFFICER, PANVEL

ITA 3139/PUN/2025Status: DisposedITAT Pune09 February 2026AY 2012-13Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)9 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the 413-day delay in filing the appeal, recognizing the assessee's senior citizen status and medical ailments. Citing the Bombay High Court, the Tribunal ruled that the CIT(A) does not have the power to dismiss an appeal for non-prosecution and must decide it on merits. Consequently, the CIT(A)'s order was set aside, and the case was remanded for de novo adjudication.

What were the facts?

The assessee, along with 16 co-owners, sold ancestral land for Rs.3,23,40,000/-. The Assessing Officer (AO) invoked Section 2(47)(v) of the Income Tax Act, treating the sale as taxable capital gains, and assessed the assessee's share at Rs.19,02,350/-. The assessee contended the land was rural agricultural land, thus not a capital asset. The CIT(A) dismissed the assessee's appeal for non-compliance without adjudicating on merits.

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-prosecution without adjudicating on merits, and whether the land sold by the assessee constitutes a capital asset taxable under Section 2(47)(v) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 2(14),Section 2(14)(iii),Section 2(47)(v),Section 144,Section 147,Section 139(1),Section 246A,Section 250,Section 250(4),Section 250(6),Section 251(1)(a),Section 251(1)(b),Section 251(2)

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

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

For Appellant: Shri Ronak Jain
For Respondent: Shri Ajitesh Kumar Meena – Addl.CIT
Hearing: 29/01/2026Pronounced: 09/02/2026

PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the Assessee against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], passed under section 250 of the Income Tax Act, 1961 for the A.Y.2012-13 dated 08.08.2024 emanating from the Assessment Order passed under section 144 R.W.S 147 of the I.T.Act, dated 13.12.2019. The Assessee has raised the following grounds of appeal :

“1. The leamed Commissioner of Income Tax (Appeals) erred in interpreting law and facts in dismissing the appeal for non-prosecution

ITA No.3139/PUN/2025 [A] without adjudicating the grounds on merits, which is contrary to sec

The order continues below.

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