Pinakin Patel vs. ITO

Parties Involved

Facts Summary

This appeal is filed by the Assessee, Pinakin Patel, against the exparte appellate order dated 31.07.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, arising out of the exparte reassessment order passed under section 144 r.w.s. 147 of the Income Tax Act, 1961 relating to the Assessment Year 2018-19. The assessee filed a Notarized Affidavit stating that the email address of the Partner was given in Form No. 35 before the Ld. CIT(A), but the Partner did not forward the hearing notices, resulting in the passing of the exparte appellate order. The assessee also explained that during the assessment proceedings, the assessee's father was unwell, and his subsequent death on 25-12-2023 resulted in the passing of the exparte reassessment order by the Assessing Officer. The only addition made by the A.O. is the unsecured loans credited in the bank account, which are said to be repaid subsequently. Relevant materials such as bank accounts, confirmations, and the death certificate were filed for the first time before this Tribunal as fresh evidences.…

Legal Issues

• 1. Whether the delay of 54 days in filing the appeal should be condoned?
• 2. Whether the exparte appellate order should be set aside?

Judgment Outcome

Decided in favour of Assessee.

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