Surekha Vijay Desai vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Surekha Vijay Desai, was issued a notice under section 148 of the Income Tax Act for the Assessment Year 2015-16 due to a cash deposit of Rs.7,50,000 and the purchase of immovable property for Rs.80 lakhs without filing an income return. The Assessing Officer determined the assessee's total income at Rs.50,50,490. The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC) with a delay of 249 days. The CIT(A)/NFAC dismissed the appeal on the ground of delay. The assessee argued that she did not receive the assessment order and was not well-versed with English, which led to the delay. The Tribunal considered the Hon'ble Supreme Court's decision in Collector Land Acquisition vs. Mst. Katiji & Ors and decided to condone the delay.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the penalty levied under section 271(1)(c) should be restored to the file of CIT(A)?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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