NALINI TUKARAM NIKAM,PUNE V. ITO WARD 2(3), PUNE

MA 109/PUN/2025

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The case involves Nalini Tukaram Nikam, the appellant, against the Income Tax Officer, Ward-2(3), Pune, the respondent. The appellant filed a Miscellaneous Application seeking the recall of a Tribunal order dated 31.10.2025, claiming that one of the grounds of appeal concerning the jurisdiction of the AO was not adjudicated. The Tribunal acknowledged the oversight and recalled the order to address the specific ground regarding the jurisdiction of the AO, which the appellant argued rendered the order null and void.

• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-03-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Pune
• Assessment Year: 2017-2018
• Appeal Filed On: 08-12-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AVIYOGI AMBADKAR
• Assessee Lawyers: SHARAD SHAH

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER M.A. No.109/PUN/2025 (Arising out of ITA No.2747/PUN/2024 निर्धारण वर्ा / Assessment Year : 2017-18 Nalini Tukaram Nikam House No.2, S.No.52/1/2/3A, Sangamwadi, East Kirke, Pune 411 003 Maharashtra PAN : AEVPN9518B Vs. Income Tax Officer, Ward-2(3), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : By way of this Miscellaneous application, applicant has moved application seeking recalling the Tribunal order in ITA No.2747/PUN/2024 order dated 31.10.2025. 2. During the course of hearing before us, ld. Counsel for the assessee submitted that Grounds of appeal No. 3 remained unadjudicated and further submitted that the Hon’ble Bench on 13.05.2025 directed the ld. DR to submit a report on the jurisdiction. In this connection, ld. Counsel made reference to the letter dated 14.05.2025 filed by the Department. Assessee by : Shri Sharad Shah Revenue by : Shri Aviyogi Ambadkar Date of hearing : 27.03.2026 Date of pronouncement : 27.03.2026 Printed from counselvise.com M.A. No.109/PUN/2025 Nalini Tukaram Nikam 2 3. We have heard both the sides and perused the Tribunal order dated 31.10.2025. On perusal of the same, we find merit in the contention made by ld. Counsel for the assessee that Ground No. 3 has not been adjudicated in the above order. The said ground reads as follows : “3. The order passed by the AO is without jurisdiction and be declared null and void.” 4. Therefore, the Tribunal order dated 31.10.2025 is recalled for the limited purpose of adjudicating the above-mentioned ground. Registry is directed to fix the appeal for hearing on 22.04.2026. Since the date of hearing is announced in the open court, issuance of separate notice is dispensed. Ordered accordingly. 5. In the result, the Miscellaneous Application of the assessee is allowed. Order pronounced on this 27th day of March, 2026. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दिन ांक / Dated : 27th March, 2026 Satish Printed from counselvise.com M.A. No.109/PUN/2025 Nalini Tukaram Nikam 3 आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : 1. अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “SMC” बेंच, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. ग र्ड फ़ इल / Guard File. आिेश नुस र / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune. Printed from counselvise.com "