Hasmukhbhai Vekariya vs. ITO

Parties Involved

Facts Summary

The present appeal has been filed by the assessee, Hasmukhbhai Vekariya, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 22.07.2025. The appeal relates to the Assessment Year 2016-17. The assessee filed the appeal 182 days late due to unawareness of the notices served electronically. The assessee, an agriculturist, had investments treated as 'unaccounted investments' by the Assessing Officer. The assessee's counsel argued that the assessee was not aware of the complexities of Income Tax Procedures and could not make proper representation before the lower authorities.…

Legal Issues

• 1. Delay in filing the appeal
• 2. Treatment of investments as 'unaccounted investments'

Judgment Outcome

Decided in favour of Assessee.

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