SMT. SNEHALATA THAKUR, L/H. OF LATE SHRI. R.M. THAKUR,PUNE vs. INCOME-TAX OFFICER, WARD - 3(4), PUNE

ITA 676/PUN/2018Status: DisposedITAT Pune06 December 2021AY 2013-144 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee did not raise any grounds challenging the CIT(Appeals)'s dismissal of the appeal due to delay. Therefore, the Tribunal found no merit in the assessee's appeal.

What were the facts?

The assessee's return of income was assessed at a higher total income due to an addition of long-term capital gain. The CIT(Appeals) dismissed the assessee's appeal in limine without condoning the delay.

What were the issues?

Whether the Tribunal should entertain an appeal when the primary ground of appeal before the CIT(Appeals) was dismissed in limine due to delay, and no grounds were raised against this dismissal.

Which sections of the Income-tax Act were involved?

None explicitly mentioned in relation to the dismissal, but the original addition would likely involve capital gains provisions.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

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

For Respondent: Shri S.P Walimbe

Hearing: 23.11.2021Pronounced: 06.12.2021

आदेशानुसार / BY ORDER, // True Copy // धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.

Date 1 Draft dictated on 23.11.2021 Sr.PS/PS 2 Draft placed before author 24.11.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second 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 9 Date on which the 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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