LATE VISHWAS GAJMAL SONAWANE,DHULE vs. ITO, WARD-1, DHULE, DHULE
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 194/PUN/2026[2012-13]Status: DisposedITAT Pune17 Mar 2026AY 2012-13
Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.194/Pun/2026 Assessment Year : 2012-13 Late Vishwas Gajmal Sonawane, Vs. Income Tax Officer, Through Legal Heir Milind Ward-1, Dhule Vishwas Gajmal, Plot No.40, Vishwasindhu Sneh Nagar, Station Road, Opp. Khandal Vipra Bhavan, Dhule – 424 001, Maharashtra Pan : Ablps6973N Appellant Respondent
For Appellant: NoneFor Respondent: Shri Dayanand Jawalikar
Section 139Section 143Section 148Section 154Section 2(14)Section 271(1)(c)
section 154 of the I.T. Act, 1961”.
4. Dissatisfied assessee preferred appeal before ld.CIT(A) but with a delay of 971 days and ld.CIT(A) dismissed the appeal of the assessee in limine by observing as under :
4. In view of the above legal position and considering the facts of the case and submissions of the appellant, it appears that
