DINESH KUMAR,BEHROR vs. ITO BEHROR, BEHROR

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR

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BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihyla-@ITA No. 919/JPR/2025
fu/kZkj.k o"kZ@AssessmentYear : 2013-14

Dinesh Kumar
Village Nagli Balihyar, Post- Mandhan,
Neemrana,
Distt.
Kotputli-Behror,
LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No. BSPPK6341A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : None jktLo dh vksjls@Revenue by: Mrs. Anita Rinesh, JCIT-DR (through V.C.) lquokbZ dh rkjh[k@Date of Hearing

: 19/11/2025

mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 19/11/2025

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PER: NARINDER KUMAR, JUDICIAL MEMBER .

On 24.07.2024, Learned CIT(A), NFAC dismissed the appeal filed by the assessee-appellant-applicant herein, and thereby sustained the assessment order dated 17.03.2022, relating to the assessment year 2013-
14 and also the addition of Rs. 85,00,800/- while computing the income of the appellant.

2
2. Case of the department is that the assessee was found to have sold an immovable property situated at village-Nangli, Balahir, Behror for a sale consideration of Rs. 85,00,800/- on 27.12.2012. 3. The assessee did not furnish any return of income. The case of the assessee was reopened u/s 147 and notice u/s 148 of the Act was issued, but even then the assessee did not furnish any return of income. That is how, notice u/s 142(1) of the Act was issued.
Since the assessee did not furnish any response to the notice issued on 20.01.2022, u/s 142(1) and notice dated 28.09.2020 earlier issued u/s 142(1) of the act, notice u/s 142(1) was issued on 01.02.2022. But, even then, no response was furnished by the assessee.
The assessee failed to furnish even copy of sale deed. Therefore, report was requisitioned from the Sub-