SHRI. RAJGONDA IRGONDA PATIL,ICHALKARANJI vs. INCOME-TAX OFFICER, WARD -4, ICHALKARANJI

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ITA 503/PUN/2020Status: DisposedITAT Pune15 November 2021AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the CIT(A) is not empowered to dismiss an appeal in limine. Therefore, the impugned order was set aside and the matter was remitted back to the CIT(A) for a fresh disposal on merits.

What were the facts?

The assessee's appeal was filed late by 31 days. The Assessing Officer made an addition of Rs. 4,75,000/- on peak credit as unexplained cash. The CIT(A) dismissed the appeal ex-parte for non-attendance.

What were the issues?

Whether the CIT(A) can dismiss an appeal ex-parte for non-attendance. Whether the matter should be remanded for fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 68

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL

For Appellant: Shri M.K. Kulkarni
For Respondent: Shri S.P. Walimbe

आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order is forwarded to : अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals)-2, Kolhapur 4. The Pr. CIT-2, Kolhapur िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / 5. DR ‘SMC’, ITAT, Pune; गाड� फाईल / Guard file. 6.

आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 16-11-2021 Sr.PS 2. Draft placed before author 16-11-2021 Sr.PS 3. Draft proposed & placed -- JM before the second member 4. Draft discussed/approved -- JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement Sr.PS on 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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