ITAT Mumbai Accepted Ignorance & Accountant’s Default as Sufficient Cause for Delay in Appeal Filing

Mahesh Prakash Bende Vs ITO (ITAT Mumbai) The appeal before the ITAT Mumbai arose from an order passed by the Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre, for Assessment Year 2015–16. The matter originated from an assessment completed under section 147 read with sections 144 and 144B of the Income-tax Act, 1961, wherein the Assessing Officer (AO) made additions on account of undisclosed income and estimated profits due to non-filing of return and non-compliance with notices. The assessee, an individual, had not filed a return of income despite information i...