Vakhithasafanna Vs. The Income Tax Officer, Non Corporate Ward-15(1), Chennai

Parties Involved

Facts Summary

The assessee, Vakhithasafanna, is an individual carrying on a business of broadcasting services. She did not file the return of income for Assessment Year 2020-21. The Assessing Officer (AO) received information that the assessee had received contract payments of Rs. 40 lakhs, interest income of Rs. 3,87,352, and made a time deposit of Rs. 1 Cr. during the year under consideration. Consequently, the AO reopened the assessment and concluded it under section 147 of the Income Tax Act, 1961, making an addition of Rs. 50 Lakhs under section 69 of the Act. The assessee filed an appeal before the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, which was dismissed due to a delay of 127 days in filing. The assessee then appealed to the Tribunal, explaining that the delay was due to her lack of computer literacy and her mother's ill-health.…

Legal Issues

• 1. Whether there is a reasonable cause for the delay in filing the appeal before the CIT(A).
• 2. Whether the addition made by the AO is justified.

Judgment Outcome

Decided in favour of Assessee.

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