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Illiteracy and Notice Errors Save ₹2.61 Cr in ITAT Delhi Ruling
Case Law Details
- Case Name
- Devi Singh Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Delhi
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Devi Singh Vs ITO (ITAT Delhi)
Illiteracy & Wrong Service of Notices Saved ₹2.61 Cr Addition; Ex-parte 144/147 Assessment Set Aside – ITAT Delhi
The Delhi Bench of the ITAT, in Devi Singh vs. ITO, Ward-5(1)(2), Noida (ITA No.3360/Del/2025, AY 2013-14, order dated 19-12-2025), condoned a delay of 111 days and set aside an ex-parte reassessment involving a massive addition of ₹2.61 crore on account of alleged unexplained bank credits.
The Tribunal took note of the peculiar facts that the Assessee was totally illiterate, incapable of even signing documents, and had affixed a thumb impre...
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