Shri Vivek Trivedi v/s. Assistant Commissioner of Income Tax, Circle – 42(3)(1)

Parties Involved

Facts Summary

The Revenue had information that the assessee, Shri Vivek Trivedi, did not file the return for the year despite having financial transactions worth Rs 61,41,515/- which pertained to salary income and interest income. Since no compliance was made, assessment was made ex parte u/s 144 of the Act at Rs 61,41,515/-. In the subsequent appeal, the learned Commissioner of Income-tax (Appeals) [CIT(A)] noticed that the appeal had been filed on 03.07.2024, which was delayed by 91 days. The CIT(A) rejected the request for condonation of delay as the assessee could not demonstrate sufficient cause for the delay. The assessee, represented by Shri Aditya Ramchandran, AR, submitted that the delay was due to personal and professional reasons, including his mother's illness, sudden job loss, and family liabilities.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned.
• 2. Whether the appeal should be restored to the CIT(A) for de novo adjudication.
• 3. Validity of the notice issued under Section 148.
• 4. Correct amount of income under the head salary.
• 5. Addition of Rs. 13,38,000 under the head income from house property.
• 6. Addition of Rs. 173 as unexplained expenditure u/s 69C.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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