Kishor Subhash Bane vs. ITO, Ward-27(2)(1),Mumbai

Parties Involved

Facts Summary

The assessee, Kishor Subhash Bane, filed appeals against the orders passed by the Commissioner of Income Tax (Appeals) for the assessment years 2015-16 and 2016-17. The assessee, a non-resident residing in Indonesia, remitted his salary in US Dollars to India. His sister, who was handling his income tax matters, wrongly offered the remittance as income under the head salary. The Commissioner of Income Tax processed the returns and raised a tax demand. The assessee's sister filed a rectification application, which was not processed by the CPC. The assessee became aware of the outstanding liability when he had to link his Aadhar with PAN, leading to the filing of appeals after a significant delay.…

Legal Issues

• 1. Whether the delay in filing the appeals is attributable to the assessee?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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