This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
ITAT Sets Aside Ex-Parte Appeal Dismissal for NRI’s Property Sale Case
Case Law Details
- Case Name
- Indrajeet Suresh Magar Vs ITO (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Indrajeet Suresh Magar Vs ITO (ITAT Pune)
Assessee, an NRI residing in Australia, sold property on 12.04.2018 but was assessed for A.Y. 2018-19 on a sale value of ₹74 lakh u/s 147 r.w.s. 144B, treating it as unexplained sale of immovable property. CIT(A)/ NFAC dismissed the appeal ex parte for non-prosecution, citing repeated non-compliance & applying B.N. Bhattacharjee (118 ITR 461, SC).
Before ITAT, the Assessee explained that non-appearance was not deliberate, as he was abroad & could not access records during the pandemic. On merits, he argued that the sale took place in Apri...
Author Info
