SANTOSH RAMDAS MOZE,PUNE vs. INCOME TAX OFFICER WARD 12(3), PUNE
Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI R. K. PANDA & MS. ASTHA CHANDRAAssessment year : 2015-16
PER R.K. PANDA, VP:
This appeal filed by the assessee is directed against the order dated
29.08.2025 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2015-16. 2. Although a number of grounds have been raised by the assessee, however, these all relate to the ex-parte order of the Ld. CIT(A) / NFAC in confirming the addition of Rs.1,23,75,000/- made by the Assessing Officer in the order passed u/s 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).
Facts of the case, in brief, are that the assessee is an individual and had not filed his return of income for the impugned assessment year. The case of the 2 assessee was picked up in non-filing of return under priority P1 from insight portal as per the Risk Management strategy formulated by the CBDT due to the large transactions done by the assessee. It was noticed that the assessee had sold immovable property for a consideration of Rs.1,23,75,000/- as per statement filed by the Joint Sub-