VIJAY KUMAR RAMPYARE PANDIT,MUMBAI vs. THE INCOME TAX OFFICER, WARD 41(4)(4), MUMBAI, MUMBAI

That the assessment order dated 02.06.2021 passed u/s 144 of the Income Tax Act, 1961 by the Faceless Assessment Unit treated my investment of Rs. 22,75,000/- in an immovable property as unexplained u/s 69 of the Act, resulting in a demand of Rs. 8,26,449/-. 1 was deeply aggrieved by the said order as the said investment was made from legitimate and explainable sources, and the notices issued during the assessment proceedings never came to my knowledge as no hard copies were received by me. 6. That upon receiving the assessment order, I engaged a tax consultant for filing an appeal before the CIT(A). Unfortunately, the Previous Consultant acted negligently and failed to file adequate reply/submissions before the CIT(A) during the appellate proceedings, despite statutory notices being issued by NFAC on 03.10.2024 and 18.11.2024. As a result, the CIT(A) proceeded on the basis of available record and dismissed the appeal vide the impugned order dated 06.10.2025. 7. That upon receipt of the impugned order of the CIT(A), I once again entrusted the Previous Consultant with the responsibility of filing an appeal. However, I am a poor person and working as contractor and could not afford the high professional fees of reputed or well-known Chartered Accountants or advocates. The fees that I could manage were within the range of a newly practicing CA or tax consultants, and I therefore entrusted the work to him in good faith. 8. Unfortunately, the said tax consultant lacked knowledge and experience in appellate and litigation matters. Thereafter, he kept assuring me that he would file the appeal before the Hon'ble ITAT, but never actually did so and kept delaying the process, saying "I will do it soon" and similar replies. This lapse on his part has ultimately resulted in the present delay in filing the appeal. 9. That when it became absolutely clear that the Previous Consultant was not going to act, I had no option but to immediately disengage him and search for a new and competent Chartered Accountant / Authorised Representative to take up the matter. This process was inherently time-consuming because: (a) I had to approach multiple consultants and explain the facts of my case to each; (b)Given the already significant delay, several consultants were unwilling to take up the matter; (c) As a person of limited means, I had to negotiate a fee structure within my affordability; (d) This process consumed approximately 2 weeks before I could engage the present representative.

That the delay in filing the present appeal is entirely attributable to the gross negligence and deliberate non-performance of the Previous Consultant, and to circumstances wholly beyond my control as a layperson with no legal knowledge. At no point did I wilfully or deliberately disregard the statutory deadline. 11.That I had no independent knowledge of the statutory limitation period, the technical requirements for filing an appeal, or the remedies available for condonation of delay. I had placed bona fide reliance on the Previous Consultant, believing him to be competent to handle the matter. 12. That I submit that denial of condonation will cause serious and irreparable hardship to me and my family members, as I am an ordinary working individual striving to manage my livelihood and family responsibilities. On the other hand, condoning the delay will only advance the cause of justice and help remedy the undue hardship caused by the purely technical implementation of law by the Income Tax authorities. 13.In the aforesaid facts and circumstances, I most humbly pray that this Hon'ble Tribunal may be pleased to: (a) Condone the delay of 119 days in filing the present appeal against the order u/s 250 dated 06.10.2025 passed by the Ld. CIT(A), NFAC, Delhi; (b) Admit the appeal on merits and hear and adjudicate the same, particularly on the following substantive issues: c) Grant such other and further relief as this Hon'ble Tribunal may deem fit and proper in the interests of substantial justice.” 3. Considering the rival submissions and perusing the reasons adduced by the assessee for the delay, we are of the view that the assessee was prevented by reasonable cause from filing the appeals within the prescribed time. Accordingly, the delay of 119 days is condoned and the appeals are admitted for hearing.

I say that I am the Appellant in the above appeal and am fully acquainted with the facts and circumstances of the present case. I am competent and authorised to swear this affidavit. 2. I say that the assessment proceedings before the learned Assessing Officer culminated in an ex-parte assessment order under section 144 of the Income- tax Act, 1961. Thereafter, the appeal before the learned Commissioner of Income Tax (Appeals) was also decided ex-parte without adjudication on merits. 3. I say that owing to the absence of effective representation before the authorities below, the documentary evidence explaining the source of investment could not be placed on record. The documents which are now sought to be relied upon before this Hon'ble Tribunal constitute fresh evidence and necessarily require factual verification by the learned Assessing Officer. 4. I respectfully submit that, in these circumstances, I have prayed before this Hon'ble Tribunal that the impugned orders may kindly be set aside and the matter be restored to the file of the learned Assessing Officer for fresh adjudication after granting me a reasonable and effective opportunity of hearing. 5. I hereby solemnly undertake that, in the event this Hon'ble Tribunal restores the matter to the file of the learned Assessing Officer: a. I shall remain present before the learned Assessing Officer either personally or through my duly authorised representative on every date fixed for hearing. b. I shall file written submissions, documentary evidence, explanations and all other information as may be called for by the learned Assessing Officer within the time stipulated. c. I shall fully cooperate with the assessment proceedings and shall not seek unnecessary adjournments except for genuine and unavoidable reasons. d. I shall ensure that there is no recurrence of any non-compliance, and under no circumstances shall an ex parte order become necessary on account of any default attributable to me.

I further state that, in order to ensure that no communication is missed in future, I have already updated my correct mobile number and email address on the Income-tax e-Filing Portal. 7. I further state that the secondary email address of my Chartered Accountant/Authorised Representative has also been updated on the Income- tax Portal so that every statutory notice, communication or hearing intimation issued by the Department is promptly received and attended to. 8. I undertake that every notice, communication or hearing intimation issued by the Income-tax Department shall be duly responded to within the prescribed time through my Authorised Representative and that I shall render full cooperation for expeditious completion of the proceedings.” 6. In view of the affidavit filed by the assessee and taking the totality of the facts and circumstances into consideration, the appeal in quantum proceedings as well as the penalty appeal are set aside to the Assessing Officer for fresh assessment after providing adequate opportunity to the assessee.