NARAYAN GUNAJI SAWANT,SINDHUDURG vs. INCOME TAX OFFICER, WARD, KUDAL, KUDAL,MAHARASHTRA, KUDAL

None appeared for and/or on behalf of the assessee when the matter was called for hearing on 21.05.2026. Even on the earlier dates fixed for hearing on 05.02.2026 and 02.04.2026 nobody represented the case of the assessee. No adjournment application on any of the occasions was filed by the assessee. Under these circumstances, we proceed to decide the appeal with the assistance of the Ld. DR and the material available on record.

The case records have been perused. We find that the appeal has been filed with a delay of 148 days for which the assessee has filed an application for condonation of delay along with an affidavit citing the reasons for such delay. We find that the assessee is an individual and filed his return of income for AY 2016-17 electronically on 24.01.2017 declaring total income at Rs.6,36,630/-. Based on the information available with the Department that the assessee had sold immovable property during the Financial Year 2015-16 relevant to the AY 2016-17 for consideration of Rs.5,47,36,000/-, the case of the assessee was reopened u/s 147 of the Income Tax Act, 1961 (the “Act”) by issue of notice

Since, the assessee failed to comply with the notices issued by the Ld. CIT(A)/NFAC during the appellate proceedings, the Ld. CIT(A)/NFAC also decided the assessee’s appeal ex-parte and dismissed the appeal of the assessee. Even before the Tribunal, no one has appeared for and/or on behalf of the assessee and hence, the findings of the Ld. AO and the Ld. CIT(A)/NFAC has remained uncontroverted by the assessee. Under these circumstances, we are constrained to dismiss the appeal of the assessee. The grounds raised by the assessee are dismissed.

In the result, the appeal of the assessee is dismissed.