SUMAN AHMED,GAURIPUR vs. ITO, WARD- DHUBRI, DHUBRI
Facts
The assessee failed to file an income tax return for A.Y. 2017-18 but deposited a substantial cash amount during demonetization. After reopening of the case and non-compliance with statutory notices, the Assessing Officer completed a best judgment assessment, adding the cash as unexplained money. The assessee's subsequent appeal to the NFAC was dismissed *in limine* due to a 98-day delay.
Held
The Tribunal condoned the delay in filing the appeal, referencing Supreme Court and High Court judgments on condonation and finding that proper notices were not served as per Section 282(1) of the IT Act and Rule 127(1) of the IT Rules. The Tribunal set aside the NFAC's order and remitted the matter back for de novo adjudication on merits, ensuring reasonable opportunities for the assessee.
Key Issues
1. Condonation of delay in filing an appeal before the National Faceless Appeal Centre. 2. Validity of notice service through the ITBA portal under the Income Tax Act, 1961 and Rules.
Sections Cited
Section 250 of the Income-tax Act, 1961, Section 147 of the Income-tax Act, 1961, Section 144 of the Income-tax Act, 1961, Section 144B of the Income-tax Act, 1961, Section 148 of the Income-tax Act, 1961, Section 143(2) of the Income-tax Act, 1961, Section 142(1) of the Income-tax Act, 1961, Section 69A of the Income-tax Act, 1961, Section 115BBE of the Income-tax Act, 1961, Section 282(1) of the Income-tax Act, 1961, Rule 127(1) of the Income-tax Rules, 1962
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI
Before: DR.MANISH BORAD & SHRI MANOMOHAN DAS
आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “, Guwahati” ब�च, 4. / DR, ITAT, Guwahati Bench गाड� फ़ाइल / Guard File. 5.
आदेशानुसार / BY ORDER,
// True Copy // Assistant Registrar