SAHIL ENTERPRISES,RATNAGIRI vs. INCOME TAX OFFICER, WARD 1, RATNAGIRI

PDF · subscribers
ITA 123/PUN/2024Status: DisposedITAT Pune27 May 2024AY 2016-17Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)5 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the assessee's submission that notices went to spam, preventing them from appearing before the CIT(A). The Tribunal noted that the CIT(A) dismissed the appeal for want of prosecution without deciding on merits, contrary to Section 250(6).

What were the facts?

The assessee, a partnership firm, declared a low income but showed high cash on hand. The Assessing Officer made additions to income under Section 68 for cash in hand generated from loans and business activity. The CIT(A) dismissed the appeal ex-parte for want of prosecution.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte for want of prosecution without deciding on merits, and if the assessee should be granted a final opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 68,Section 250(6)

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. K. PANDA & SHRI VINAY BHAMORE

For Appellant: Shri Pramod S Shingte
For Respondent: Shri Sourabh Nayak, Addl.CIT

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

S.No. Details Date Initials Designation 1 Draft dictated on 27.05.2024 Sr. PS/PS 2 Draft placed before author 27.05.2024 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

More judgments on Section 68

All 29,931 judgments and leading authorities on Section 68 →

Recent GST High Court judgments

Search GST case law →