NARAYAN PANDHARINATH SHEJWAL,NASHIK vs. INCOME TAX OFFICER WARD 2(1), NASHIK

PDF · subscribers
ITA 3354/PUN/2025Status: DisposedITAT Pune06 May 2026AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remitted the issue back for fresh adjudication. The assessee was granted one more opportunity to substantiate their case with evidence, adhering to principles of natural justice.

What were the facts?

The assessee did not file a return of income for AY 2015-16 despite a sale of immovable property. The Assessing Officer made an addition of Rs. 2,38,05,000/- for Long Term Capital Gains due to non-compliance. The CIT(A) dismissed the appeal ex-parte for similar non-compliance.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without considering the assessee's grounds of appeal and whether the assessee should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 148,Section 142(1),Section 250

AI-generated summary — verify with the full judgment below

Before: DR. MANISH BORAD & SHRI PAVAN KUMAR GADALE

For Appellant: Shri Sanjeev Mutha
For Respondent: Shri Vinod Pawar- Addl
Hearing: 29.04.2026Pronounced: 06.05.2026

PER PAVAN KUMAR GADALE, JM: The assessee has filed the appeal against the order of NFAC/CIT(A) passed u/sec 147 r.w.s. 144 and u/sec250 of the Income Tax Act. The assessee has raised the grounds of appeal challenging the ex-parte order of the CIT(A) sustaining the addition of Long Term Capital Gains made by the Assessing Officer.

2.

The brief facts of the case are that, the income tax department under the NMS information find that the assessee has entered into a sale of immovable property

2 Narayan Pandharinath Shejwal transaction of Rs.2,38,05,000/- in F.Y.2014-15 and the assessee has not filed the return of income for A.Y.2015-16 The Assessing Officer(A.O) has reason to believe that income has escaped assessment and issued notice u/sec 148 of the Act and there was no compliance to the notice and the AO has passed the order u/sec148A(d) of the Act. Subsequently, the assessing officer find that there is no compliance to the notices issued notice u/sec 142(1) of the Act and therefore considering the information available on record has invoked the provisions of Section 144 of the Act and made addition of Rs. 2,38,05,000/- and assessed the total income Rs. 2,38,05,000/- and passed the order u/sec 147 r.w.s. 144 of the Act dated 26.03.2024. 3. Aggrieved by the order, the assessee has filed an appeal with the CIT(A). Whereas the CIT(A) has considered the grounds of appeal, statements of facts and finding of the AO and issued notice of hearings and since there was no compliance by the assessee to the notices, therefore, CIT(A) considering information on record has confirmed the action of the AO and dismissed the appeal. Aggrieved by the order of the CIT(A), the assessee has filed appeal before the Hon'ble Tribunal.

4.

At the time of hearing, the Ld. AR submitted that CIT(A) has erred in not considering the statement of facts of the assessee that the assessee has sold agriculture land value of Rs.79,35,000/- and whereas the assessing officer has made the additions three times the sale transaction value. Further, the Ld.AR mentioned that non-compliance of 3 Narayan Pandharinath Shejwal notices before the CIT(A) is not a wanton act and the assessee has a good case of merits and shall substantiate with material evidences and prayed for an opportunity before the Lower authorities. Per contra, the Ld.DR supported the order of CIT(A).

5.

We heard the rival submissions and perused the material on record. Prima facie CIT(A) has passed the order considering the facts that there is no compliance in spite of providing adequate opportunity of hearing and notices were issued. Therefore, CIT(A) was of the opinion that the assessee is not interested in prosecuting the appeal and dismiss the appeal ex- parte confirming the action of the Assessing Officer. Whereas the CIT(A) has issued notices on various dates referred at Para 6 of the order but there was no response. Whereas the assesse has raised grounds of appeal challenging the addition of long term capital gains by the A.O and there could be various reasons for non appearance/ non compliance which cannot be overruled. Therefore, considering the facts, circumstances, submissions and principles of natural justice, we shall provide with one more opportunity of hearing to the assessee to substantiate the case with evidences and information. Accordingly, We set aside the order of the CIT(A) and remit the disputed issue to the file of the CIT(A) to adjudicate afresh and the assessee should be provided adequate opportunity of hearing and shall cooperate in submitting the information for early disposal of appeal. And the 4 Narayan Pandharinath Shejwal grounds of appeal of the assesse are allowed for statistical purposes.

6.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this day 06th of May, 2026. MANISH BORAD PAVAN KUMAR GADALE (ACCOUNTANT MEMBER) (JUDICIAL MEMBER ) पुणे/ Pune; ददनांक/ Dated : 06th May, 2026. Abhishek

आदेशकीप्र्ल्पअगे्े र/ Copy of the Order forwarded to : अपीलार्/ The Appellant. 1. प्यर्/ The Respondent.

2.3.

The Pr. CIT concerned. 4. िभागीयप्र्न्ि, आयकरअपीलीयअ्िकरण, “B” बें, पुणे/ DR, ITAT, “B” Bench, Pune. गार्फ़ाइल/ Guard File. 5. //// आदेशानुसार/ BY ORDER,

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →