NEETA RANGNATH NAIKADE,PUNE vs. INCOME TAX OFFICER WARD 8(3), PUNE

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ITA 1052/PUN/2026Status: DisposedITAT Pune10 July 2026AY 2015-166 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal after finding a reasonable cause explained by the assessee. The appeal was admitted for hearing.

What were the facts?

The assessee failed to file a return of income for AY 2015-16 despite purchasing immovable property. The Assessing Officer initiated reassessment proceedings due to suspected escaped income, but the assessee did not comply with notices.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the reassessment proceedings initiated by the AO were valid.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148,Section 143(2),Section 142(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE

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

Hearing: 07.07.2026Pronounced: 10.07.2026

PER PAVAN KUMAR GADALE, JUDICIAL MEMBER The assessee has filed the appeal against the order of CIT(A)/NFAC, Nasik passed u/sec 250 of the Income Tax Act. The assessee has raised the grounds of appeal challenging the order of the CIT(A) in not condoning the delay in filing the appeal and sustaining the additions made by the Assessing Officer.

2.

At the time of hearing, it was found that there is a delay of 185 days in filing the appeal before Hon'ble Tribunal and the assessee has filed an affidavit for condonation of delay. On consideration of facts and information mentioned in the ITA.No.1052/PUN/2026 Neeta Rangnath Naikade

affidavit, there is a reasonable cause explained and the Ld. DR. has no specific objections. Accordingly, the delay is condoned and the appeal is admitted.

3.

The brief facts of the case are that, The Assessing Officer(A.O) has received information from the RMS-NMS portal that the assessee has purchased immovable property in the F.Y. 2014-15 and the assessee has not filed the return of income for the A.Y. 2015-16. The Assessing Officer has reason to believe that income has escaped assessment and issued notice u/sec 148A(b) of the Act on the assessee and there was no compliance and the A.O has passed the order u/sec 148A(d) of the Act dated 04.04.2022. Subsequently, notice u/sec 148 of the Act and also notice u/sec 143(2) and u/sec142(1) of the Act was issued to explain the sources of acquisition of the property but the same was not complied by the assessee. The A.O has issued letter dated 25.01.2024 to Bank of Maharashtra, Central Bank of India and the Sub

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