ITAT Pune Sends Capital Gains Assessment Back to AO in Development Agreement Dispute

Sandesh Vasantrao Pawar Vs ITO (ITAT Pune)

Income Tax Appellate Tribunal (ITAT), Pune, has allowed the appeal of Sandesh Vasantrao Pawar against the order of the National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2013-14. The NFAC’s order, dated July 3, 2024, had upheld the Assessment Order passed by the Income Tax Officer (ITO) under Section 143(3) read with Section 147 of the Income-tax Act, 1961, dated December 27, 2018.

Initially, the appeal was found to be delayed by 76 days. Howev

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