KUMAR BUILDERS,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 7, PUNE

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ITA 567/PUN/2018Status: DisposedITAT Pune25 May 2021AY 2014-154 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(Appeals) disposed of the appeal for non-appearance without deciding the issues on merits. Therefore, the assessee should be given a final opportunity to present its case.

What were the facts?

The assessee, engaged in real estate, appealed against additions made by the Assessing Officer. The CIT(Appeals) confirmed these additions without adjudicating on merits due to the assessee's non-appearance despite multiple opportunities.

What were the issues?

Whether the CIT(Appeals) was justified in confirming additions without a decision on merits due to the assessee's absence. Whether the assessee should be granted a final opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 36(1)(iii),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI R.S.SYAL & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri Deepak Garg
Hearing: 17.05.2021Pronounced: 25.05.2021

आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : अपीलाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(Appeals), Pune-5, Pune. 4. The Pr. CIT, Pune-4, Pune. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, “बी” बेंच, 5. पुणे / DR, ITAT, “B” Bench, Pune. गार्ा फ़ाइल / Guard File. 6.

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

Date 1 Draft dictated on 17.05.2021 Sr.PS/PS 2 Draft placed before author 25.05.2021 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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