ITAT Sets Aside Ex-Parte Appeal Dismissal for NRI’s Property Sale Case 

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.

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