Shivratan Motilalji Rathi HUF vs. ITO, Ward-1, Jalna

Parties Involved

Facts Summary

The appellant, an HUF, did not file a regular return of income for the assessment year 2010-11. During the assessment proceedings of Mr. Deepak Kundanmal Rathi, it was found that the appellant, along with Mr. Rathi, constructed a residential apartment and a hospital building. The Assessing Officer issued a notice under section 148, which the appellant did not comply with, leading to a best judgment assessment under sections 144 and 147. The appellant filed an appeal against the order of the National Faceless Appeal Centre, which was dismissed due to delay. The appellant then appealed to the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the NFAC was justified in refusing to condone the delay of 562 days.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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