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INCOME TAX APPELLATE TRIBUNAL (PUNE BENCH)
Shri R. K. PANDA, VP, Shri VINAY BHAMORE, J
ANIL JAYWANT BALWADKAR L/R OF LATE JAYWANT KASHIRAM BALWADKAR PUNE – Appellant
Versus
THE ASSESSING OFFICER WARD 9(1) PUNE PUNE – Respondent
| Table of Content |
|---|
| 1. assessee's non-filing and transactions (Para 3 , 4 , 5) |
| 2. counsel's submission on health (Para 6 , 7) |
| 3. non-compliance and assessment process (Para 8 , 9) |
ORDER
PER R. K. PANDA, VP :
This appeal filed by the assessee is directed against the ex-parte order dated 22.12.2023 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2012-13.
2. Although a number of grounds have been raised by the assessee, however, these all relate to the ex-parte order of the Ld. CIT(A) / NFAC in confirming the addition of Rs.8,05,61,300/- made by the Assessing Officer on account of long term capital gain.
3. Facts of the case, in brief, are that the assessee is an individual and had not filed his return of income for the impugned assessment year. The Assessing Officer observed from the ITS details that the assessee along with other family members had transferred two pieces of land and the transaction amount of one piece of land was Rs.5,79,61,300/- and the transaction of the other piece of land was Rs.2,26,00,000/-. In order to verify the capital gain liability of assessee on the aforesaid transaction, the Assessing Officer, after obtaining prior permission of the PCIT-5, Pune called
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