Irene Pereira vs. ITO, Ward–1 & TPS

Parties Involved

Facts Summary

The assessee, Irene Pereira, is a Non-Resident Indian (NRI) working as a Nurse in Kuwait Oil Company (K.O.C.) since 1996. She did not file her return of income for the Assessment Year 2016-17. The Department had information that she purchased immovable property worth Rs.73,64,000/- during the year, the source of which remained unexplained. Despite several opportunities, the assessee failed to provide any documentary evidence or explanation regarding the source of funds for the property purchase. Consequently, the Assessing Officer (AO) treated the investment as unexplained under section 69 of the Income Tax Act, 1961 and assessed her total income at Rs.73,64,000/- under sections 147 and 144 of the Act. Aggrieved by this, the assessee filed an appeal before the Commissioner of Income Tax (Appeals)/National Faceless Assessment Centre (CIT(A)/NFAC), which was dismissed due to the delay in filing the appeal. The assessee then appealed to the Income Tax Appellate Tribunal (ITAT).…

Legal Issues

• 1. Whether the delay in filing the appeal before the CIT(A)/NFAC should be condoned?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Aparna Girish Hebbani Vs. Income Tax Officer, Ward – 2(2)(1), Mumbai

  Mumbai benchAY 2019-20Allowed

• Sanjay Paul vs. Income Tax Officer, Ward 49(1), Kolkata

• MANI SRIDHAR (Vs.) CIT (A)

• Jayshree Rao Vs. The Income Tax Officer

  Ahmedabad bench

• Rajnish Kasturchand Ostwal vs. Income Tax Officer, Int Tax, Ward 3(2)(1), Mumbai

  Mumbai benchAY 2016-17Allowed

• Shreya Dey Sarkar Vs. I.T.O., Ward-2(4), Raiganj

  Kolkata ‘D’ Bench benchAY 2014-15Partly Allowed