Shri Ram Singh Choudhary Vs. ITO

Parties Involved

Facts Summary

The assessee, Shri Ram Singh Choudhary, did not file his return of income for the assessment year 2012-13. The case was reopened based on ITS-AIR-26AS data, and an ex parte assessment order was passed under Section 144 of the Income Tax Act, 1961, assessing the total income at Rs.11,79,800/-. Penalty proceedings under Section 271(1)(c) of the Act were initiated for concealment of income. The assessee failed to substantiate the source of investment in an immovable property transaction of Rs.9,00,000/- and salary income of Rs.2,34,804/- for FY 2011-12. The Assessing Officer treated these amounts as unexplained and undisclosed income. The assessee filed an appeal against the orders passed by the National Faceless Appeal Centre (NFAC), Delhi, but the appeal was dismissed for delay. The assessee contended that the delay was due to the COVID-19 pandemic and the fault of his consultant.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?

Judgment Outcome

Decided in favour of Assessee.

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