Kamlesh Ranchhodbhai Patel Vs ITO (ITAT Mumbai)
Summary: The two appeals were filed by the assessee against two separate first-appellate orders dated 22.08.2023 passed by the Commissioner of Income-Tax (Appeals)-NFAC, Delhi, arising from respective assessment orders dated 04.12.2018 and 11.12.2019 passed by the ITO, Ward-2(2)(4), Surat. The appeals were filed with a stated delay of 734 days.
The assessee explained the delay by stating that his father was suffering from the ailments mentioned in the supplied application and was unable to follow up with the income-tax practitioner, who also did not make compliances before the lower authorities. The assessee stated that he was not residing with his father due to business-related commitments and educational issues concerning his children and was therefore unaware that assessment and appellate proceedings were continuing. His father expired on 17.06.2025. Thereafter, upon receiving recovery notices at his father’s residential address, the assessee became aware of the non-compliances and appointed CA. Akshay Mitishkumar Modi of Mitish S. Modi & Co., Surat on 25.10.2025 to attend to the matter.
The assessee submitted that his newly appointed tax consultant informed him that the CIT(A) had dismissed the appeals and, on the consultant’s advice, appeals were immediately filed before the ITAT, Surat Bench, Surat. It was prayed that the delay of 734 days be condoned on the ground that it was unintentional, bona fide and caused by genuine and sufficient circumstances.
