DEVDAS GANU PATIL,PANVEL vs. INCOME TAX OFFICER, WARD 5, PANVEL

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2002/PUN/2025 िनधा�रण वष� / Assessment Year : 2016-17 Devdas Ganu Patil, Vs. ITO, Ward-5, Pune. 234, Near Vitthal Mandir, Valavali, Pale Badruk, Nawade, Panvel- 410208. PAN : APMPP1758H Appellant Respondent Assessee by : None Revenue by : Shri Rajesh Haladkar Date of hearing 16.07.2026 : Date of pronouncement 30.07.2026 : आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 28.04.2025 passed by Ld. CIT(A)/NFAC for the assessment year 2016-17. 2. There is delay of 59 days in filing of the present appeal. We are satisfied with the reasons mentioned in the application for condonation of delay duly supported by an affidavit that the applicant was prevented by sufficient cause for not filing the

2 ITA No.2002/PUN/2025 appeal within the prescribed time limit. After hearing Ld. DR, we condone the delay of 59 days and proceed to adjudicate the appeal. 3. Facts of the case, in brief, are that the assessee is an individual and has not furnished his return of income for the period under consideration. On the basis of information available on the income tax portal that the assessee had sold immovable property for a consideration of Rs.54,00,000/- and income from capital gain, if any, has not been disclosed by furnishing return of income, the case of the assessee was reopened u/s 147 of the IT Act and notice u/s 148 of the IT Act was issued to the assessee on 23.03.2023. The assessee did not furnish any return in response to above notice and also not responded to the subsequent notices issued by the Assessing Officer. Therefore, the Assessing Officer vide order dated 01.03.2024 completed the assessment proceedings u/s 147 r.w.s. 144 r.w.s. 144B of the IT Act by determining the income of the assessee at Rs.54,00,000/- as against no return filed by the assessee. The above assessed income includes addition of Rs.54,00,000/- being short term capital gain from sale of immovable property.

3 ITA No.2002/PUN/2025 4. Being aggrieved with the above assessment order, the assessee preferred an appeal before Ld. CIT(A)/NFAC. Since the assessee remained absent, Ld. CIT(A)/NFAC dismissed the appeal filed by the assessee without going into merits of the case. 5. It is the above order against which the assessee is in appeal before this Tribunal. 6. When the appeal was called for hearing neither anybody appeared on behalf of the appellant-assessee nor any application for adjournment was filed despite intimation of date of hearing, therefore, we proceed to decide the appeal on the basis of material available on record as well as after hearing Ld. DR. 7. We have heard Ld. DR and perused the material available on record. In this regard, we find that on earlier occasions the case was adjourned, even today also when the case was called for hearing, neither anybody appeared nor any application for adjournment was filed, despite intimation of the date of hearing. 8. Since no submission was made before us by the assessee in support of grounds of appeal, we are unable to draw any inference. We therefore confirm the order passed by Ld. CIT(A)/NFAC and

4 ITA No.2002/PUN/2025 accordingly, dismiss the appeal filed by the assessee. Thus, the grounds of appeal raised by the assessee are dismissed. 9. In the result, the appeal filed by the assessee is dismissed. Order pronounced on this 30th day of July, 2026. Sd/- Sd/- (R. K. PANDA) (VINAY BHAMORE) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 30th July, 2026. Sujeet/DOC Sujeet Kumar Digitally signed by Sujeet Kumar Sharma Sharma Date: 2026.07.30 12:09:00 आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : +05'30' अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “A” ब�च, 4. पुणे / DR, ITAT, “A” Bench, Pune. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.