Nilesh Himmatrao Patil vs. ITO, Ward-6(2), Pune

Parties Involved

Facts Summary

The appellant, Nilesh Himmatrao Patil, did not file a regular return of income for the assessment year 2012-13. Based on information from the NMS data, the Assessing Officer formed an opinion that income escaped assessment to tax. The appellant was issued notices under sections 148 and 142(1) of the Act, which the appellant did not comply with. The Assessing Officer completed the assessment and made an addition of Rs.47,79,000/- under section 69A as unexplained money. The appellant filed an appeal against the notice for outstanding demand, which was dismissed by the National Faceless Appeal Centre (NFAC) on the ground that the appeal was against the wrong notice. The appellant then filed an appeal before the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the appeal is time-barred?
• 2. Whether the NFAC correctly dismissed the appeal?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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