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Ex Parte Assessment on Bitcoin Transactions Sent Back for Fresh Hearing: ITAT Delhi
Case Law Details
- Case Name
- Ajay Kumar Vs Assessing Officer (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Delhi
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Ajay Kumar Vs Assessing Officer (ITAT Delhi)
The Income Tax Appellate Tribunal (ITAT), Delhi, condoned a delay of 333 days in filing an appeal for Assessment Year 2018-19 after considering the assessee’s condonation petition, affidavit, and medical records. The Tribunal observed that the delay was not intentional and appeared to be bona fide.
The case had been reopened under Section 147 of the Income Tax Act based on information received through the Insight Portal indicating Bitcoin transactions amounting to Rs.25,16,707. Since the assessee neither filed a return of income n...
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