ITAT Grants Relief to NRI Over Rs 66 Lakh Property Tax Notice After Ex-Parte Order

Mr. Patel, a US-based NRI, purchased a property in India worth approximately Rs 66.95 lakh and paid Tax Deducted at Source (TDS) but did not file an Income Tax Return (ITR). Due to his inability to travel to India to provide documents, the tax department issued an ex-parte order and a tax notice for unexplained investment. After his delayed appeal was dismissed by the CIT(A), the Income Tax Appellate Tribunal (ITAT) Ahmedabad granted him relief, setting aside the addition and ordering a fresh assessment with a fair hearing.