THIRUVENGADATHAN PAKSHI RAJAN,MUMBAI vs. ITO, WARD 35(3)(4), MUMBAI
Facts
The assessee, a non-resident, did not file an Income Tax Return for AY 2011-12. The AO initiated reassessment under Section 148 based on information of investments in mutual funds and life insurance, making additions for unexplained investments and interest income. The assessee filed an appeal before the CIT(A) with a delay, which the CIT(A) dismissed without considering the merits of the case.
Held
The Income Tax Appellate Tribunal held that the CIT(A) erred in dismissing the appeal on technical grounds (delay) instead of deciding it on merits. The Tribunal restored the appeal to the file of the CIT(A) with a direction to adjudicate it on merits after providing the assessee with a reasonable opportunity of being heard.
Key Issues
Whether the CIT(A) was justified in dismissing the assessee's appeal solely on the grounds of delay without considering its merits, and if there was sufficient cause for the delay in filing the appeal.
Sections Cited
Section 148 of the Income Tax Act, 1961, Section 69B of the Income Tax Act, 1961, Chapter VI A of the Income Tax Act, 1961, Section 234A of the Income Tax Act, 1961, Section 234B of the Income Tax Act, 1961, Section 234C of the Income Tax Act, 1961, Section 234D of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI NARENDRA KUMAR BILLAIYA, HONBLE & SHRI RAHUL CHAUDHARY, HONBLE
आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��थ� / The Respondent 2. संबंिधत आयकर आयु� / Concerned Pr. CIT 3. आयकर आयु� अपील 4. ( ) / The CIT(A)- िवभागीय �ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 5. गाड� फाई/ Guard file. 6.
आदेशानुसार/ BY ORDER, TRUE COPY
Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Mumbai `