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Saroj Bhonsle Naik vs. ITO

Case No: ITA No. 4396/Mum/2025
Court: INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI
Date: 1/23/2026

Parties Involved

appellantSaroj Bhonsle Naik
respondentITO, Ward-22(3)(6)

Facts Summary

The assessee, Saroj Bhonsle Naik, did not file any return of income for the assessment year 2014-15. The Assessing Officer (A.O.) reopened the assessment based on substantial financial transactions undertaken by the assessee. The A.O. made several additions to the assessee's income, including unexplained investments and undisclosed income, totaling Rs.12,82,13,854/-. The assessee appealed against these additions, but the appeal was disposed of ex parte due to non-compliance. The assessee's counsel argued that the assessee, being an elderly lady unfamiliar with online procedures, could not comply with the necessary requirements.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the ex parte disposal of the appeal by the first appellate authority was justified?

Judgment Outcome

Decided in favour of Assessee.

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Saroj Bhonsle Naik vs. ITO | ITA No. 4396/Mum/2025 | 2026 | Opakhya