Mohammed Haneef Mansoor Vs ITO (ITAT Bangalore)
Silence Cannot Cure a Time-Barred Notice: Reassessment u/ss 147 & 148 Quashed Despite Assessee’s Non-Cooperation—Subject to ₹5,000 Cost
Summary: The assessee, an individual, filed his return of income for AY 2016-17 on 19.09.2016. The case was selected for e-assessment since the assessee had not declared capital gains in his return. Several notices were issued u/s 148 and 142(1), but the assessee did not furnish a reply during the e-assessment proceedings. During the reassessment proceedings, however, the assessee submitted that the amount represented business income already declared in the return. The AO was not satisfied and confirmed the addition in respect of capital gain.
CIT(A) Decides Appeal Ex Parte
The assessee challenged the reassessment before the CIT(A), stating that he did not have sufficient knowledge to operate computers or regularly view the income-tax portal and was consequently unable to respond to the notices. The CIT(A) issued four hearing notices, none of which was complied with, and dismissed the appeal both on the ground of non-prosecution and on merits for want of supporting documents.
The assessee thereafter approached the ITAT with a delay of 108 days. He stated that he was out of the country and became aware of the ex parte order only after returning to India in September 2025. The Tribunal accepted the explanation and condoned the delay.
