Bharat Ranchhodbhai Bharvad Legal Heir of Late Maniben Ranchhodbhai Ahir Vs. Income Tax Officer

Parties Involved

Facts Summary

The appeal was filed by the Legal Heir of the deceased Assessee against the exparte appellate order dated 24.07.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The assessee, being a Super Senior Citizen, was not aware of the e-proceedings which resulted in the passing of the exparte appellate order. The assessee filed the appeal with a delay of 527 days, which was neither willful nor wanton but beyond the control of the assessee. The assessee had wrongly shown agricultural income as Rs.58,38,730/- instead of Rs.5,83,873/- in the original Income Tax Return filed on 30-03-2018.…

Legal Issues

• 1. Delay in filing the appeal
• 2. Misdeclaration of agricultural income

Judgment Outcome

Decided in favour of Assessee.

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  Kolkata Bench benchAY 2017-18Allowed