Om Prakash Yadav Vs ITO (ITAT Agra)
₹5.19 Crore Assessment, One More Chance: ITAT Sends Farmer’s Case Back to AO
Fresh Adjudication Despite Repeated Non-Compliance
The Agra Tribunal restored an assessment involving ₹5,18,80,567 to the Assessing Officer for fresh adjudication after noting that both the assessment and the first appellate proceedings had concluded ex parte.
The Tribunal also condoned a delay of approximately 286 days in filing the appeal, accepting the explanation that the assessee was an illiterate senior citizen and farmer suffering from medical ailments.
However, the relief was limited to a fresh examination. The Tribunal did not delete either addition or decide the taxability of the property transactions or vehicle investment. The appeal was allowed for statistical purposes.
Non-Filer Faced Substantial Additions
The assessee had not filed a return for the relevant assessment year. The AO completed the assessment on 6 March 2023 under Sections 147 and 144, determining total income of ₹5,18,80,567.
The assessed amount comprised ₹5,06,50,000 described in the order as unexplained short-term capital gain arising from the sale of two immovable properties, together with ₹12,30,567 as unexplained investment in a motor vehicle.
The Tribunal’s brief order does not set out the acquisition history of the properties, their nature, the computation of capital gains or the evidence concerning the vehicle purchase. Consequently, the description of the property addition should be understood as the assessment treatment recorded in the order, rather than a classification independently endorsed by the Tribunal.
