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Facts
The assessee, an individual, failed to file a return of income for AY 2016-17. The Department had information that the assessee purchased immovable property for Rs. 68,13,250/- in FY 2015-16, which was not declared.
Held
The case was reopened under Section 147 of the Income Tax Act, 1961, with the belief that income had escaped assessment. Notice under Section 148 was issued, but the assessee failed to file the return, and subsequent notices under Section 142(1) also remained uncomplied with.
Key Issues
Whether the reopening of assessment under Section 147 was valid and whether the assessee's non-compliance with statutory notices led to proper ex-parte proceedings.
Sections Cited
147, 148, 142(1)
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Income Tax Appellate Tribunal, “B” BENCH, PUNE
Before: SHRI R.K. PANDA & MS. ASTHA CHANDRA
Assessment Year : 2016-17 Tushar Vasantrao Ahire, ITO, Ward-1(1), Nashik 14, Harisansar Pumping Station, Gangapur Road, Nashik-422013 Vs. PAN : BCQPA1411E अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Ronak H. Jain Department by : Shri Manish Mehta Date of hearing : 21-01-2026 Date of 30-01-2026 Pronouncement : आदेश / ORDER
PER ASTHA CHANDRA, JM :
The appeal filed by the assessee is directed against the order dated 30.09.2025 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)/NFAC”] pertaining to Assessment Year (“AY”) 2016-17.
Briefly stated the facts are that the assessee is an individual and had not filed his return of income for AY 2016-17. Based on the information available with the Department, it was found that the assessee had purchased immovable property for a consideration of Rs.68,13,250/- in FY 2015-16 relevant to the AY 2016-17. However, it was not declared in the return of income filed by the assessee. The case of the assessee was thus reopened u/s 147 of the Income Tax Act, 1961 (the “Act”) with the prior approval of the specified authority forming the reasons to believe that there was escapement of income to the extent of Rs.68,13,250/-. Accordingly, notice u/s 148 of the Act was issued to the assessee on 15.03.2023, in response to which the assessee failed to file his return of income. Subsequently, notice u/s 142(1) of the along with questionnaire was issued and served upon the assessee on 27.10.2023 which also remained un- complied with. The Ld. Assessing Officer (“AO”) also issued notice u/s 133(6) of the Act to the concerned Jt. Sub-