KETAN BALDEV KHANNA,MUMBAI vs. ASSESMENT UNIT, PUNE

ITA 2405/PUN/2026Status: DisposedITAT Pune08 September 2026AY 2015-164 pages
AI SummaryRemanded

What were the facts?

The assessee failed to file a return of income despite information regarding TDS on property purchase and salary. The Assessing Officer made additions under Section 69 and for salary income after issuing notices with no response. The CIT(A) dismissed the appeal ex-parte.

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remanded the case back for fresh adjudication. It granted the assessee one more opportunity to present evidence, emphasizing principles of natural justice.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without considering the assessee's reasons for non-compliance, and whether the assessee should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 194IA,Section 192,Section 148,Section 142(1),Section 144,Section 69,Section 147,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE

Before: DR. MANISH BORAD & SHRI PAVAN KUMAR GADALE

Hearing: 07.09.2026Pronounced: 08.09.2026

PER PAVAN KUMAR GADALE, JUDICIAL MEMBER:

- The assessee has filed the appeal against the order of NFAC/CIT(A) passed u/sec 250 of the Income Tax Act for the Assessment Year 2015-16. The assessee has raised the grounds of appeal challenging the ex-parte order of the CIT(A) and sustaining the additionsmade by the Assessing Officer.

2.

The brief facts of the case are that, Income Tax Department has received information that (i) the TDS has been deducted under Section 194IA (P) of the Act on payment of ITA.No.2405/PUN/2026 KetanBaldev Khanna consideration for purchase of immovable property and(ii) TDS under Section 192 of the

The order continues below.

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