OM SAI HOMES,PUNE vs. THE DCITCIRCLE-12, PUNE

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.344 & 345/PUN/2026 िनधा�रण वष� / Assessment Year : 2016-17 Om Sai Homes, Vs. DCIT, Circle-12, Pune. 1347/1 Ubalenagar, Wagholi, Pune- 412207. PAN : AADFO0027E Appellant Respondent Assessee by : None Revenue by : Ms. Bhavya I. V. Date of hearing : 21.07.2026 Date of pronouncement 30.07.2026 : आदेश / ORDER PER VINAY BHAMORE, JM: These appeals filed by the assessee are directed against the separate orders dated 05.01.2026 passed by Ld. CIT(A)/NFAC for the assessment year 2016-17 respectively. 2. Since the facts are identical and both the appeals were heard together, therefore, we proceed to dispose of the same by this common order.

2 ITA Nos.344 & 345/PUN/2026 3. Facts of the case, in brief, are that the assessee is a partnership firm and has furnished its return of income on 17.10.2016 declaring total income of Rs.2,68,96,680/-, however, the return of income was treated as invalid return, since it was not verified either electronically or by sending physical copy to CPC. Since the return is treated as non-est, the Assessing Officer has reasoned to believe that the income chargeable to tax to the extent of Rs.2,68,96,680/- has escaped assessment and therefore, the case was reopened u/s 147 of the IT Act and notice u/s 148 of the IT Act was issued to the assessee. The assessee did not furnish any return of income in response to above notice. Subsequently, notice u/s 142(1) and show cause notice respectively were issued to the assessee which also remained non-complied. Therefore, the Assessing Officer vide order dated 17.12.2019 completed the assessment proceedings u/s 144 r.w.s. 147 of the IT Act by determining the income of the assessee at Rs.2,68,96,680/- as against income of Rs.2,68,96,680/- returned through invalid return. 4. Being aggrieved with the above assessment order, the assessee preferred an appeal before Ld. CIT(A)/NFAC. Since the

3 ITA Nos.344 & 345/PUN/2026 appeal was furnished belatedly i.e. with the delay of 2,090/- days, Ld. CIT(A)/NFAC dismissed the appeal filed by the assessee. 5. It is the above order against which the assessee is in appeals before this Tribunal. 6. When the appeals were called for hearing, neither anybody appeared on behalf of the appellant-assessee nor any application for adjournment was filed. This is 4th occasion when the case was listed for hearing, therefore, we proceed to decide the appeals 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 accordingly, dismiss the appeals filed by the assessee. Thus, the grounds of appeal raised by the assessee are dismissed.

4 ITA Nos.344 & 345/PUN/2026 9. In the result, both the above captioned appeals filed by the assessee are 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 12:16:06 +05'30' आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “B” ब�च, 4. पुणे / DR, ITAT, “B” Bench, Pune. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.