Ashvinbhai Bhimjibhai Patel Limbani vs. ITO

Parties Involved

Facts Summary

The appeal is filed by the assessee against an ex-parte appellate order dated 16-08-2023 passed by NFAC, Delhi arising out of the reassessment order passed under section 143(3) read with section 147 of the Income Tax Act, 1961 relating to assessment year 2011-12. The assessee filed an affidavit explaining the delay in filing the appeal due to not receiving hearing dates from the former Chartered Accountant. The assessee sought an adjournment on 20-07-2023. On 05-01-2024, an Inspector from the Department informed the assessee about the recovery proceedings pursuant to the ex-parte appellate order, leading to the filing of the appeal on 04-07-2024. The delay is neither willful nor wanton, and the Tribunal condoned the delay in the interest of justice.…

Legal Issues

• 1. Delay in filing the appeal
• 2. Validity of reopening of assessment and merits of the case

Judgment Outcome

Decided in favour of Assessee.

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