Karuppannan Ramasamy Vs. The Income Tax Officer, Ward-1, Namakkal

Parties Involved

Facts Summary

The assessee, Karuppannan Ramasamy, did not file the return of income for Assessment Year (AY) 2013-14. The Assessing Officer (A.O) received information that the assessee deposited Rs. 1,03,46,000/- into the bank account and made payments to contractors amounting to Rs. 65,96,613/-. Consequently, the A.O reopened the assessment and assessed the income at Rs. 1,14,68,312/-. The assessee filed an appeal before the Commissioner of Income Tax / National Faceless Appeal Centre (CIT(A)), which was delayed by 161 days but condoned. The CIT(A) confirmed the additions made by the A.O due to the assessee's failure to respond to notices. The assessee then filed an appeal before the Tribunal, which was delayed by 556 days. The assessee sought condonation of this delay, citing his status as a senior citizen, unfamiliarity with computers, and the untimely demise of his son who handled his tax matters.…

Legal Issues

• 1. Condonation of delay in filing the appeal before the Tribunal.
• 2. Confirmation of additions made by the A.O by the CIT(A).
• 3. Merits of the appeal concerning the assessment for AY 2013-14 and 2017-18.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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