PALLAVI RAJENDRA KATE,PUNE V. INCOME TAX OFFICER, INCOME TAX OFFICE, PUNE

ITA 684/PUN/2025

AI Insights

The case involves Pallavi Rajendra Kate, who appealed against the order of the National Faceless Appeal Centre, which had confirmed an exparte assessment order passed by the Income Tax Officer under sections 144 and 147 of the Income-tax Act, 1961. The assessment was based on the sale of immovable property by the assessee, which was not reported in her income tax return for the assessment year 2011-12. The Tribunal noted the absence of the assessee's representation in multiple hearings and proceeded to adjudicate based on the records and the submissions of the Departmental Representative. The Tribunal found discrepancies in the computation of long-term capital gains and directed a re-examination of the case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 653234 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S. SADANANDA SINGH
• Section: 142(1)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.684/PUN/2025 Assessment Year : 2011-12 Pallavi Rajendra Kate, Shamrao Kate Chawl, Pimple Saudagar, Pune 411 027 Maharashtra PAN : BZCPK9259B Vs. Income Tax Officer, Ward-8(2), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal filed by the assessee pertaining to the assessment year 2011-12 is directed against the order dated 22.03.2023 of National Faceless Appeal Centre, Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of the Assessment Order dated 26.12.2018 passed u/s.144 r.w.s.147 of the Act. 2. When the appeal was called for, none appeared on behalf of the assessee despite due service of notice of hearing. Considering the fact that in the past also assessee failed to appear on 01.05.2025 even when a valid notice of hearing was issued and today also neither any adjournment application has been filed nor anyone has appeared physically/virtually on Assessee by : None Revenue by : Shri S. Sadananda Singh Date of hearing : 17.06.2025 Date of pronouncement : 20.06.2025 ITA No.684/PUN/2025 Pallavi Rajendra Kate 2 behalf of the assessee, I proceed to adjudicate the appeal on the basis of available record and with the assistance of ld. Departmental Representative. 3. Ld. Departmental Representative submitted that assessment for A.Y. 2011-12 in the instant case has been framed exparte u/s.144 r.w.s.147 of the Act and ld.CIT(A) has also confirmed the order of the ld. Assessing Officer because the assessee merely made unsubstantiated general submissions. However, Ld. DR raised no objection if the issue is restored to the file of Ld. Jurisdictional Assessing Officer. 4. I have heard the ld. Departmental Representative and perused the record placed before me. I notice that the assessee is an individual and she did not file return of income for A.Y. 2011-12. Based on the information as per NMS data extracted through income-taxnet, it was observed that assessee has sold immovable property for consideration exceeding Rs.30.00 lakh. Further, as per AIR information, it was noticed that assessee along with 37 others had sold immovable property for a total sale consideration of Rs.2.79 crore. Though valid statutory notices u/s.148 and 142(1) were issued and served upon the assessee there was no compliance from the assessee’s side and the assessee even did not file return of income. Ld. Assessing Officer accordingly proceeded to frame exparte assessment u/s.144 r.w.s.147 of the Act and made addition for long term capital gain of Rs.5,71,785/-. Assessee challenged the addition before ld.CIT(A) but again failed to succeed as proper information was not filed before ld.CIT(A). I note that assessee along with 37 others have sold the land bearing S.No.102/1B ITA No.684/PUN/2025 Pallavi Rajendra Kate 3 located at Pimple Saudagar, District Pune for sale consideration of Rs.2.79 crore. Ld.CIT(A) has worked out the assessee’s share at Rs.7,34,210/- but ld. AO has worked out the amount of long term capital gain at Rs.5,71,875/- being 1/8th of Rs.45,75,000/-. However, there is no information available on record about the amount of Rs.45,75,000/- and how the ld. AO has applied 1/8th in the said amount for making the addition. In my considered view, the matter needs to be re-examined by the Ld. Jurisdictional Assessing Officer in light of the documentary evidences including sale deed, purchase deed and proof of other incidental expenses, if any, incurred by the assessee along with other co-owners so as to arrive at the correct figure of long term capital gain if any escaped from taxation and the same needs to be filed by the assessee. Needless to mention that assessee shall be given reasonable opportunity of hearing. Impugned order is set-aside and the effective grounds of appeal raised by the assessee on merit are allowed for statistical purposes. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 20th day of June, 2025. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 20th June, 2025. Satish ITA No.684/PUN/2025 Pallavi Rajendra Kate 4 आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब\u0014च, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune "