KAMAL ADAPPA SAKHALE,SANGLI vs. ITO WD-5, SANGLI

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ITA 572/PUN/2026Status: DisposedITAT Pune04 August 2026AY 2015-164 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee failed to comply with the notices issued by the Assessing Officer and did not provide the required details regarding the property sale. Consequently, the Assessing Officer made an assessment based on available information.

What were the facts?

The assessee sold an immovable property for Rs. 68,31,000 in FY 2014-15 but did not file a return of income for AY 2015-16. The case was reopened, and despite notices and opportunities, the assessee provided insufficient information.

What were the issues?

Whether the penalty for non-compliance with notices is justified when the assessee failed to provide necessary information regarding a property sale and subsequent assessment proceedings.

Which sections of the Income-tax Act were involved?

Section 147,Section 148A,Section 148,Section 144,Section 133(6),Section 271(1)(b),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: 03.08.2026Pronounced: 04.08.2026

PER PAVAN KUMAR GADALE, JUDICIAL MEMBER

The appeal is filed by the assessee against the order of the NFAC/CIT(A) Delhi passed u/sec 271(1)(b) and u/sec 250 of the Act. The assessee has raised the grounds of appeal challenging the order of the CIT(A) sustaining the levy of the penalty by the Assessing Officer.

2.

The brief facts of the case are that, The Income Tax Department in accordance with the Risk Management Strategy”RMS” found that the assessee has sold immovable property of Rs.68,31,000/- in the F.Y. 2014-15 and the ITA.No.572/PUN/2026 Kamal Adappa Sakhale

assessee has not filed the return of income for A,Y.2015-16. The case was reopened under Section 147 of the Act after complying with the procedure under Section 148A of the Income Tax Act and issued notice under Section 148 of the Act dated 04.04.2022. Further the Assessing Officer (AO) has issued notices calling for the information on sale of property transaction and a show cause notice but the assessee has replied only once and has not complied with requisite details. The A.O find that the assessee has not made submissions on the disputed issue in spite of providing adequate opportunities of hearing and finally the A.O considering the information available on record has invoked the provisions of section 144 of the Act and issued notice u/sec133(6) of the Act on the Sub

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