MUKESH JAIKISHAN AGARWAL,PUNE vs. DCIT - CIRCLE 2, PUNE

None appeared for and / or on behalf of the assessee when the matter was called for hearing on 30.07.2026. No application seeking adjournment of the case has been filed. A perusal of the order sheet entries shows that on previous occasions also, no one was appearing. Under these circumstances, we deem it proper to decide this appeal on the basis of material available on record and after hearing the Ld. DR.

Facts of the case, in brief, are that the assessee is a non filer for the impugned assessment year. The Assessing Officer on perusal of data available in the AIMS Module under Multilayer NMS (Non Filer Management System) head noted that the assessee during the financial year 2015-16 relevant to assessment year 2016-17 has entered into the following transactions: i) Purchases of immovable property Flat No. 101, Plot no 49, Bharatraj Tiara, Ashok Nagar, Pune-411016 of amounting of Rs. 2,25,00,000/- on 25/07/2015. ii) As per TDS return details the assessee has received sum of the Rs.57,206/- u/s 194A iii) As per TCS statement of Alcoholic Liquor amount Rs.2,71,28,927/- TCS code 6CA iv) As per TDS return payment made for the property as mentioned above as (a) to the tune of Rs.2,37,50,000/- v) Deposited cash amounting Rs.18,50,000/- in Kotak Mahindra Bank vi) Purchase of Mutual Fund amounting Rs.11,50,000/- from Birla Sun Life Mutual Fund.

Therefore, the case of the assessee was reopened as per the provisions of section 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) on the basis of information available that the assessee has not filed his return of income and has not offered any income for taxation for the impugned assessment year considering the above mentioned total transaction of Rs.5,26,86,133/- which remained unexplained. Accordingly, notice u/s 148 was issued on 30.03.2021 after recording reasons and taking necessary approval of the competent authority as per the provisions of section 151. Thereafter, a notice u/s 142(1) dated 30.06.2021 was issued to the assessee to submit the requisite details. Since the assessee did not

The Ld. CIT(A) / NFAC dismissed the appeal of the assessee in limini since the assessee filed the appeal before the Ld. CIT(A) / NFAC with a delay of 910 days.

Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal, raising the following grounds of appeal: 1. The learned CIT(A) erred in law and on facts in dismissing appeal by not condoning the delay without appreciating the facts and circumstances of the case. 2. The learned CIT(A) erred in confirming addition of Rs.2,37,50,000/- under sec 69 of the Income Tax Act in respect of purchase of residential property without appreciating the facts and circumstances of the case. 3. The Assessee requests additional evidence if any to support his case. 4. The appellant craves leave to add, alter, amend, or delete any of the grounds of appeal.

We have heard the Ld. DR and perused the record. We find the Ld. AO in the instant case inter-alia made addition of Rs.2,52,91,862/- in the order passed u/s 147 r.w.s. 144 r.w.s. 144B. Since the assessee filed the appeal before the Ld. CIT(A) / NFAC with a delay of 910 days, he dismissed the same in limine. Even before the Tribunal also the assessee filed the appeal with a delay of 54 days and

In the result, the appeal filed by the assessee is dismissed.