Sucheta Ajit Ketkale vs. ITO, Ward-1, Ichalkaranji

Parties Involved

Facts Summary

The appellant, Sucheta Ajit Ketkale, is an individual engaged in Engineering works. The Return of Income for the Assessment Year 2014-15 was filed on 28.09.2014 declaring a loss of Rs.5,14,570/-. Based on information that the appellant had made payments of Rs.2,00,000/- and Rs.8,00,000/- to M/s. Anandi Construction, Shivdav, Kankavali on 10.05.2013 and 05.06.2013 respectively, the case was reopened by issuing a notice under section 148 of the Act. Notice under section 142(1) was issued to the appellant on 15.11.2021. The appellant did not comply with either notice. Consequently, the Assessing Officer completed the assessment ex parte under sections 147, 144, and 144B of the Act, adding Rs.8,00,000/- as unexplained expenditure under section 69C and taxing it under section 115BBE of the Act. An appeal was filed before the National Faceless Appeal Centre (NFAC) with a delay of about three months, which was dismissed for being not maintainable. 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 three months in filing the appeal.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Rajendra Kumar Tripathi vs Income-tax Officer

  Delhi bench

• Venus Textiles Vs. The Income Tax Officer, Ward 1, Karur

• Ajit Madhukar Valsangkar vs. ACIT

  Pune bench

• Ashish Jain vs. ITO

  Delhi Bench ‘B’ benchAY 2016-17Allowed

• BHOOP SINGH VS. ITO, WARD-1, VILLAGE PAULI, JULANA, JIND, HARYANA

  Delhi Bench benchAY 2017-18Allowed

• Nirmal Dutta vs Assessing Officer/ITO

  Kolkata bench