SATISH GAJANAN BHOIR,URAN, MAHARASHTRA vs. COMMISSIONER OF INCOME TAX (APPEALS), NFAC

आदेश /ORDER

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi [Ld.CIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2016-17 on 21.01.2026, emanating from the Assessment Order u/s 147 r.w.s. 144B of the Act, dated 26.03.2022.

Findings and analysis: 2. None appeared on behalf of the assessee. We proceed ex-parte qua the assessee. We have heard the Ld. DR and perused the record. In this case, the Assessing Officer had issued notice u/s 148 of the Act on 31.05.2021 for AY 2016-17 based on the information received regarding the purchase of flat. The assessee had not filed return of income for AY 2016-17 u/s 139(1) of the Act. During the assessment proceedings, the assessee filed copy of registered sale deed along with details of payments. The assessee submitted that particular flat was purchased initially by his father and accordingly his father had entered into an agreement to sale

ITA No.1261/PUN/2026

dated 28.03.2003 and his father had paid Rs.12,50,000/- to the seller which is mentioned in the agreement to sale. Copy of the agreement to sale was filed before the Assessing Officer and the Ld. CIT(A). However, assessee’s father expired before completing the transaction. Hence, there was delay in executing registered sale deed which was executed in the name of assessee. The assessee submitted that the balance amount of Rs.2,50,000/- was paid by his brother Mr. Mahonar Bhoir during the FY 2006-07. The Assessing Officer issued notice u/s 133(6) of the Act to Mr. Mahohar Bhoir who admitted payment of Rs.2,50,000/- paid on behalf of his brother to the seller in FY 2006-07. In spite of submitting all these details, the Assessing Officer added Rs.15,00,000/-. The Assessing Officer has not doubted the facts mentioned in the registered sale deed. Since, the assessee had submitted the source of Rs.15,00,000/- there is no merit in the addition made by the Assessing Officer of Rs.15,00,000/-. Accordingly, the Assessing Officer is directed to delete the addition.

Order pronounced in the open Court on 29th June, 2026

Sd/- Sd/- (VINAY BHAMORE) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER

पुणे/Pune; दिन ांक/Dated : 29-06-2026 Ravi Kumar Digitally signed by Ravi Kumar Ravi Kumar Date: 2026.06.30 15:44:52 +05'30' आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent 3. The concerned Pr. CIT, Pune 4. DR, ITAT, ‘SMC’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune