GOLDIE SUD,MUMBAI vs. ITO WARD 24(1)(1), MUMBAI

ITA 1735/MUM/2025Status: DisposedITAT Mumbai21 May 2025AY 2009-10Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to the assessee's inability to access the Income Tax Portal and receive notices. The Tribunal set aside the impugned order and restored the matter to the AO for de novo adjudication, directing the assessee to furnish all details and submissions.

What were the facts?

The assessee did not file his return of income for AY 2009-10. Based on AIR information, it was found that the assessee deposited a large sum of cash in savings accounts. Notices under Section 148 and Section 142(1) were issued, but returned undelivered. The AO completed the assessment on a best judgment basis under Section 144 read with Section 147.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the CIT(A) correctly dismissed the appeal ex-parte without considering the assessee's submissions.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 148,Section 142(1),Section 144,Section 226(3)

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Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: SHRI NARENDRA KUMAR BILLAIYASHRI SANDEEP SINGH KARHAIL

For Appellant: Shri Goldie Sud
For Respondent: Shri Bhangepatil Pushkaraj Ramesh

PER SANDEEP SINGH KARHAIL, J.M.

1.

The assessee has filed the present appeal against the impugned order dated 24/08/2023, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“learned CIT(A)”], for the assessment year 2009-10. 2. The

The order continues below.

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