Natural Justice Violated – ITAT Bangalore Restores Case on Agricultural Land Sale

Seenappa Chandra Shekar Vs ITO (ITAT Bangalore) Email Address Ignored – Natural Justice Violated – Ex Parte Dismissal Set Aside- ITAT Restores Case on Agricultural Land Exemption Claim Assessee, an individual, filed his return on 20.02.2018 declaring income of ₹3.67 lakh. Based on property transaction information, AO reopened assessment u/s 147 & issued notice u/s 148 on 31.03.2021. Despite subsequent notices u/s 142(1) & 144, no compliance was made. AO noted that  Assessee sold 2 acres 21 guntas of land to Satyanarayana Educational Trust for ₹1.00 crore & treated it a...