Sameerkumar Hemantkumar Timgbalia vs. ITO

Parties Involved

Facts Summary

The appeal was filed by the assessee against the ex-parte appellate order dated 27.07.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, arising out of the reassessment order passed under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 relating to the Assessment Year 2011-12. The assessee explained the delay in filing the appeal due to the reassessment proceedings being completed in Physical Mode and handed over to the Tax Consultant Shri Abhishek Soni, who failed to file submissions before Ld. CIT(A). The assessee requested the assessment records from the Assessing Officer, which were received in March 2024, resulting in a delay of 177 days in filing the appeal. The Revenue submitted that the assessee is a non-filler of Tax Return and the delay in filing the appeal is not to be condoned. The assessee requested to set aside the matter to the file of Ld. CIT(A) on levying reasonable cost of Rs.5,000/- to the assessee.…

Legal Issues

• 1. Delay in filing the appeal
• 2. Tax demand raised due to unexplained cash deposits and investments

Judgment Outcome

Decided in favour of Assessee.

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