Bhuban Mondal vs. Income Tax Officer

Parties Involved

Facts Summary

The case involves Bhuban Mondal, an illiterate individual from a backward area in Murshidabad, West Bengal, who runs a small retail business. He received a notice u/s 142(1) of the Income Tax Act for the Assessment Year 2017-18, asking him to furnish a Return of Income. Due to his illiteracy and lack of knowledge about tax procedures, he approached a local tax practitioner, Sri Giri Das, to handle the compliance. However, Sri Giri Das failed to take appropriate steps or inform Bhuban Mondal about the notices and proceedings. Consequently, Bhuban Mondal discovered a huge tax demand against him much later and filed an appeal after a delay of 1900 days, attributing the delay to the negligence of Sri Giri Das.…

Legal Issues

• 1. Whether the delay of 1900 days in filing the appeal should be condoned.
• 2. Whether the appeal should be adjudicated on merits.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Sunni Hanfi Mashayaki Momin Trust Vs. Income Tax Officer, Ward – 31(1)(1), Mumbai

  Mumbai Bench benchAY 2014-15 & 2017-18Allowed

• Bhagvan Das vs. ITO, Ward 2(2)(1), Firozabad

  Agra bench

• Anil Dalal, VS. ITO, Ward 3

  Delhi Bench ‘A’ benchAY 2013-14Allowed

• Bengal Distribution House vs. ITO, Ward-3(1), Malda

  Kolkata Bench benchAY 2017-18Allowed

• Dafeydar vs Commissioner of Income Tax (Appeals)

  Delhi Bench 'B', New Delhi benchAY 2013-14Allowed

• Suneet Kapoor Vs. ACIT

  Delhi Bench ‘G’ New Delhi benchAY 2012-13Partly Allowed