NISHA TUSHAR BHUTADA,PUNE vs. INCOME TAX OFFICER WARD 13(1), PUNE

PDF · subscribers
ITA 149/PUN/2026Status: DisposedITAT Pune19 August 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted additional evidence presented by the assessee, including sale deeds and bank statements, to address a potential double addition. The case was set aside for de-novo adjudication by the CIT(A) with an opportunity for the assessee to be heard.

What were the facts?

The assessee, an individual, failed to file an income tax return for AY 2018-19. The Assessing Officer made an assessment based on available information due to non-compliance with notices. The CIT(A) also confirmed the addition without assessee's compliance.

What were the issues?

Whether the additional evidence should be admitted and if the assessment order was based on a potential double addition due to a property appearing twice.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 147,Section 144,Section 144B,Section 148A,Section 148,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI PAVAN KUMAR GADALE & SHRI Dr. DIPAK P. RIPOTE

For Appellant: Shri Alefiya Patanwala
For Respondent: Ms. Bhavya. I.V., Jt. CIT

आदेश /ORDER

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi [Ld.CIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2018-19 on 19.11.2025, emanating from the Assessment Order u/s 147 r.w.s. 144 r.w.s 144B of the Act, dated 10.01.2024.

Findings and Analysis :

2.

We have heard both the parties and perused the records. In this case, the assessee is an individual and had not filed return of income for AY 2018-19 u/s 139(1) of the Act. The Assessing Officer (AO) passed an order u/s 148A(d) of the Act on 27.02.2023. Then AO issued notice u/s 148 of the Act on

ITA No. 149/PUN/2026 27.02.2023. Since, there was no compliance to the notice issued by the AO, the AO assessed the total income at Rs.84,24,885/- as per information available in the assessment order. Aggrieved by the assessment order, the assessee filed an appeal before the Ld. CIT(A). There was no compliance to the notices issued by the Ld. CIT(A), the Ld. CIT(A) confirmed the addition. Aggrieved by the order of the Ld. CIT(A), the assessee filed an appeal before this Tribunal. The Ld. AR pleaded that there has been double addition in the case of the assessee. The Ld. AR filed petition for admission of additional evidences along with copy of Sale deed dated 14.12.2017, copy of Agreement dated 19.12.2017, copy of purchase deed, copy of bank statements and copy of profit and loss account. The Ld. AR submitted that in the interest of justice additional evidences may kindly be admitted.

3.

In this case, the Ld. AR submitted that the assessee had purchased only one property, however, in the Income Tax Portal the said property appeared twice as initially there was Agreement then Sale deed and as a result the property appeared twice. The Ld. AR submitted that the assessee is an individual and house wife who was not aware about the Income Tax proceedings and hence could not comply to the notices.

4.

In this case, we are convinced that the additional evidences needs to be admitted. Hence, we admit the additional evidences. In the interest of justice, we set aside the order of the Ld. CIT(A) to Ld. CIT(A) for de-novo adjudication. The Ld. CIT(A) shall provide opportunity of hearing to the assessee.

ITA No. 149/PUN/2026

5.

In the result, the appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open Court on 19th August, 2026

Sd/- Sd/- (PAVAN KUMAR GADALE) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER

पुणे/Pune; दिन ांक/Dated : 19-08-2026 Ravi Kumar Digitally signed by Ravi Kumar Ravi Kumar Date: 2026.08.20 09:33:30 +05'30' आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent 3. The concerned Pr. CIT, Pune 4. DR, ITAT, ‘B’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण,पुणे / ITAT, Pune

More judgments on Section 139(1)

All 8,117 judgments and leading authorities on Section 139(1) →

Recent GST High Court judgments

Search GST case law →