Shankerlal Namomal Jarani vs. ITO

Parties Involved

Facts Summary

The assessee, Shankerlal Namomal Jarani, filed his return of income for the assessment years 2014-15 to 2016-17, which were processed under section 143(1) of the Income Tax Act, 1961. Based on information indicating that income had escaped assessment, the Assessing Officer initiated proceedings under section 147 of the Act and passed orders making additions in the assessment years under appeal. The Assessing Officer also imposed penalties under section 271(1)(c) of the Act. The assessee filed appeals against these orders, but they were delayed. The first appellate authority dismissed the appeals due to the delay without considering the merits. The assessee explained the delay was due to his chronic illness and miscommunication with his tax consultant.…

Legal Issues

• 1. Whether the delay in filing the appeals should be condoned.
• 2. Whether the assessee should be given an opportunity to contest the additions and penalty on merits.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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