PADMAJA SUDHAKAR KHARE,PUNE vs. INCOME TAX OFFICER WARD 3(3), PUNE

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH: SMC BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I.T.A.No.3283/PUN/2025 (Assessment Year : 2018-19) Padmaja Sudhakar Khare ITO Ward 3(3). C801 EVA CHS, Near PMT Building, Ram Rever, vs. Swargate, Siddharth Nagar, Pune-411037, Bavdhan B.O., Maharashtra. Pune-411021, Maharashtra. (Appellant) (Respondent)

For Assessee : Shri.Kishore Phadake.AR For Revenue : Shri. Manish Mehta.JCIT. Sr.DR

Date of Hearing : 29.06.2026 Date of Pronouncement : 29.06.2026

ORDER PER PAVAN KUMAR GADALE, JUDICIAL MEMBER The Assessee has filed an appeal against the ex-parte order of CIT(A)/ NFAC passed u/sec 144 r.w.s147 and u/sec 250 of the Income Tax Act. 2. At the time of hearing, the Ld.AR has not pressed ground of appeal No.1 in the appeal memo and accordingly, it is treated as withdrawn and is dismissed. The sole effective ground of appeal raised that the CIT(A) has erred in sustaining the addition made by the Assessing Officer. 3. At the time of hearing, the Ld. A.R. submitted that there is a delay of 29 days in filing the appeal before Hon'ble Tribunal and the delay was not intentional and filed an application for condo nation of delay and affidavit by the assessee. On consideration of facts and information mentioned in the application, there is a reasonable cause explained and the Ld. DR. has no specific objections. Accordingly, the delay is condoned and the appeal is admitted. 4. The brief facts of the case are that, the Assessing Officer (A.O) has received information from insight portal that the assessee has purchased the immovable property and the assessee has not filed the return of income for the A.Y. 2018- 19. The A.O has reason to believe that the income has escaped assessment and issued notice u/sec 148 of the Income Tax Act and subsequently, issued notice u/sec 142(1) of the Act. In compliance to the notice, the assessee has filed reply on various dates and explained the reasons for difference in the market value as per SRO and actual purchase consideration. Whereas the A.O was not satisfied with the explanations and invoked the provisions of section 50C and section 56(2)(x) of the Act and made addition of differential amount and assessed the total income of Rs.14,60,466/- and passed the order u/sec147 r.w.s144 of the Act dated 31.03.2023 5. Aggrieved by the order, the assessee has filed an appeal with the CIT(A).Whereas the CIT (A) has considered grounds of appeal, statement of facts, finding of the A.O and has issued notice of hearing and since there was no compliance, CIT(A) considering the information on record has confirmed the action of the AO and dismissed the assessee appeal. Aggrieved by the order of the CIT(A), the assessee has filed appeal with Hon’ble Tribunal.

Sd/- (PAVANKUMARGADALE) JUDICIAL MEMBER Pune, Dated: 29th June 2026

Copy of the Order forwarded to:-

By Order //True Copy// Assistant Registrar, ITAT, Pune.

S.No Details Date Initials Designati on 1 Draft dictated on Sr. PS/PS 2 Final Draft placed before author Sr. PS/PS 3 Draft proposed & placed before the JM/AM Second Member 4 Draft discussed/approved by Second AM/AM Member 5 Approved Draft comes to the Sr. Sr. PS/PS PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Office Superintendent 10 Date on which file goes to the A.R. 11 Date of Dispatch of order