Nisha Tushar Bhutada Vs Jurisdictional AO (ITAT Pune)
Pune ITAT Restores ₹84.25 Lakh Ex Parte Addition: Single Property Allegedly Reported Twice Due to Agreement and Sale Deed
The assessee, an individual and homemaker, had not filed her return of income for AY 2018-19. Reassessment proceedings were initiated by passing an order under section 148A(d) and issuing notice under section 148 on 27 February 2023.
Due to non-compliance with the notices, the AO completed the assessment ex parte under sections 147, 144 and 144B, determining total income at ₹84,24,885 based on information available on record. The CIT(A) also confirmed the additions because the assessee did not respond to the appellate notices.
Before the ITAT, the assessee contended that there was a double addition relating to the same property. According to her, she had purchased only one property, but the transaction appeared twice on the Income-tax portal because an agreement was executed first and a sale deed was registered subsequently.
To substantiate the claim, the assessee produced additional evidence comprising the sale deed, agreement, purchase deed, bank statements and profit and loss account. It was also explained that, being a homemaker unfamiliar with income-tax proceedings, she had failed to respond to the earlier notices.
