Bhaskar Laxman Porje Vs ACIT (ITAT Pune)
Summary: The assessee filed an appeal against the order of the CIT(A)/NFAC, Nasik passed under section 143(3) read with section 147 and section 250 of the Income Tax Act, challenging the ex-parte disposal of the appeal and confirmation of the addition made by the Assessing Officer.
At the outset, the assessee sought condonation of delay in filing the appeal before the Tribunal and submitted an affidavit explaining the delay. The Tribunal found that a reasonable cause had been explained and, as the Departmental Representative had no specific objection, condoned the delay and admitted the appeal.
The assessment proceedings arose from information received by the Assessing Officer through the NMS portal that the assessee had sold immovable property during F.Y. 2017-18 and had not filed a return of income for A.Y. 2018-19. The Assessing Officer issued notice under section 148 and subsequently notice under section 142(1), but there was no compliance. The Assessing Officer therefore invoked section 144 and made an addition of Rs. 42,00,000/-, assessing total income at Rs. 42,00,000/- by order dated 27.03.2023 under section 147 read with section 144.
The assessee appealed before the CIT(A). Notices of hearing were issued, but there was no compliance. The CIT(A), relying on the information available on record, confirmed the Assessing Officer’s action and dismissed the appeal ex-parte.
