ANJU MANISH GANGAR,NAVI MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 28(1), NAVI MUMBAI

Facts

The assessee filed appeals challenging ex-parte assessment orders passed under Section 144 of the Income Tax Act and confirmed by the CIT(A). There was a significant delay of 990 days in filing the appeals, attributed to the death of the assessee's Chartered Accountant, her lack of knowledge of tax laws, and issues with receiving notices on the income tax portal.

Held

The Tribunal condoned the delay in filing the appeals, citing the principles of substantial justice over technicalities and accepting that the delay was due to reasons beyond the assessee's control. The Tribunal restored the matter back to the AO for de novo assessment.

Key Issues

Whether the delay in filing the appeal can be condoned on grounds of sufficient cause, and whether the ex-parte assessment order passed without providing a fair opportunity to the assessee should be set aside.