NIYAZ AMIR PATEL,RAIGAD vs. WARD-5, RANGE CODE-81, RAIGAD

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1158 & 1157/PUN/2026 Assessment Year : 2012-13 Niyaz Amir Patel ITO, Ward-5, Range 1406, Owe Village, Kharghar, Code-81, Panvel Vs. Raigad – 410210 PAN : BLWPP0549P (Appellant) (Respondent) ITA No.1159/PUN/2026 Assessment Year : 2012-13 Nisar Patel ITO, Ward-5, Range House No.1406, At Owe Sector-30, Vs. Code-81, Panvel Kharghar, Raigad – 410210 PAN : BEIPP4700H (Appellant) (Respondent) Assessee by : None Department by : Ms. Bhavya I.V., Jt. CIT-DR Date of hearing : 10-09-2026 Date of pronouncement : 16-09-2026 O R D E R PER BENCH: ITA No.1158/PUN/2026 filed by the assessee is directed against the ex- parte order of the Ld. CIT(A) / NFAC, Delhi dated 19.03.2024 for assessment year 2012-13 confirming the addition of Rs.1,19,14,267/- made by the Assessing Officer as short term capital gain. ITA No.1157/PUN/2026 filed by the assessee is directed against the order of the Ld. CIT(A) / NFAC, Delhi dated 25.06.2025 for assessment year 2012-13 confirming the levy of penalty of Rs.35,29,070/- by the

2 ITA Nos.1157 to 1159/PUN/2026 Assessing Officer u/s 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). ITA No.1159/PUN/2026 filed by the assessee is directed against the order of the Ld. CIT(A) / NFAC, Delhi dated 16.12.2024 for assessment year 2012-13 wherein he has confirmed the addition of Rs.96,89,089/- made by the Assessing Officer as short term capital gain. For the sake of convenience, all these appeals were heard together and are being disposed of by this common order. 2. None appeared on behalf of the assessee at the time of hearing when the name of the assessee was called nor any application seeking adjournment of the case has been filed. It was observed from the order sheet entries that on previous two occasions also, none appeared on behalf of the assessee despite service of notice. 3. A perusal of the order of the Ld. CIT(A) / NFAC shows that there was no appearance before him for which he has passed the ex-parte order. Further, there was delay in filing of these appeals before the Tribunal by 315 days in ITA No.1159/PUN/2026, 527 days in ITA No.1158/PUN/2026 and 162 days in ITA No.1157/PUN/2026. There is no application containing reasons for condonation of delay in filing of all these appeals. 4. We find the Ld. CIT(A) / NFAC has given detailed reasoning while sustaining the addition under the head ‘short term capital gain’ made by the Assessing Officer in the case of both assessees and also in levy of penalty u/s 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). We,

3 ITA Nos.1157 to 1159/PUN/2026 therefore, do not find any infirmity in the order of the Ld. CIT(A) / NFAC sustaining the addition made by the Assessing Officer as well as levy of penalty u/s 271(1)(c) of the Act. Accordingly, the order of the Ld. CIT(A) / NFAC in all the 3 appeals are upheld and the grounds raised by the respective assessees are dismissed. 5. In the result, all the 3 appeals filed by the assessee are dismissed. Order pronounced in the open Court on 16th September, 2026. Sd/- Sd/- (ASTHA CHANDRA) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 16th September, 2026 GCVSR/Sujeet Sujeet Kumar Digitally signed by Sujeet Kumar Sharma Sharma Date: 2026.09.16 14:25:37 +05'30' आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The Respondent 2. 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘B’ Bench, Pune गाड� फाईल / Guard file. 5. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune