BHARATBHAI DAMJIBHAI CHABHADIYA,SURAT vs. ITO WARD 42(2)(1), MUMBAI

आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been preferred by the assessee against the impugned order dated 14/01/2026 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of assessment framed under section 147 read with section 144 of the Income Tax Act, 1961 for the Assessment Year 2020- 21.

2 ITA No.1889/Mum/2026 Bharatbhai Damjibhai Chabhadiya 2. At the outset, it has been submitted before us that the learned CIT(A) has dismissed the appeal of the assessee primarily on the ground of delay of 131 days in filing of the appeal before the first appellate authority. The learned counsel appearing on behalf of the assessee submitted that the delay was neither deliberate nor intentional, but had occurred due to bona fide and unavoidable circumstances. It was explained that the assessee had shifted his residential premises much prior to the initiation of reassessment proceedings, however, the changed address and updated e- mail ID could not be incorporated in the Income Tax portal at the relevant point of time. Consequently, neither the notices issued physically at the old address nor the communications sent electronically on the old registered e-mail ID could come to the knowledge of the assessee.

“I Bharat Damjibhai Chabhadiya, son of Damjibhai Chabhadiya, residing at B-702, Shivant-antilla, Nr-Maharaja- farm, Mota varachha, Surat-394101 do hereby solemnly affirm and state as under.

3 ITA No.1889/Mum/2026 Bharatbhai Damjibhai Chabhadiya 1. That I was previously residing at 152, Sahyog Society, Punagam, Surat, which was the address recorded in the records of the Income Tax Department at the time of initiation of proceedings. 2. That I had permanently shifted from the aforesaid address to my current residence at B-702, Shivanta Antilla, Near Maharaja Farm, Mota Varachha, Surat 394101 5 year back, prior to the issuance of any reassessment notices. Accordingly, I did not receive any physical correspondence or notices issued by the Department at my previous address. 3. That the email address registered in my Income Tax portal was created and managed by my relative, and I was unaware that the said email ID continued to remain the registered mode of communication. As I was not accustomed to checking that email account, I remained unaware of any notices issued electronically by the Department. 4. That immediately upon becoming aware of this issue, I have taken necessary corrective action by updating my current residential address and email ID in the Income Tax portal to ensure that all future communications are duly received and complied with. That I had no knowledge of the initiation of reassessment proceedings, nor did I receive any show cause notices or hearing opportunities due to the reasons stated above. That the delay in compliance with assessment notices was wholly unintentional and due to circumstances beyond my control, and I have at all times remained willing to cooperate with the Income Tax Department. The deponent above-named, do hereby verify that the contents of this affidavit are true and correct to my knowledge and belief. Nothing material has been concealed therefrom.”

4 ITA No.1889/Mum/2026 Bharatbhai Damjibhai Chabhadiya 4. From the perusal of the records and the facts brought before us, it is seen that the assessment in the present case has been completed ex parte under section 147 read with section 144 based on certain information relating to cash deposits. It is also discernible from the record that both the Assessing Officer as well as the learned CIT(A) have proceeded ex parte against the assessee for the reason that notices and communications could not effectively reach the assessee due to the circumstances explained in the affidavit reproduced hereinabove. The explanation furnished by the assessee appears to be plausible and supported by reasonable cause. There is nothing on record to suggest that the assessee had deliberately avoided the proceedings or had intentionally abstained from participating in the assessment or appellate proceedings.

5 ITA No.1889/Mum/2026 Bharatbhai Damjibhai Chabhadiya

Order pronounced on 14th May, 2026.

Sd/- Sd/- (PRABHASH SHANKAR) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 14/05/2026 KARUNA, sr.ps

6 ITA No.1889/Mum/2026 Bharatbhai Damjibhai Chabhadiya

Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. BY ORDER, //True Copy//

(Asstt. Registrar) ITAT, Mumbai