Mukhtiyarodin Ajimodin Malek Vs ITO (ITAT Ahmedabad)
The Income Tax Appellate Tribunal (ITAT) Ahmedabad recently ruled on the case of Mukhtiyarodin Ajimodin Malek versus Income Tax Officer (ITO), where the central issue was the condonation of a significant delay in filing an appeal by the assessee. The appeal, pertaining to the Assessment Year 2008-09, was filed against the order of the Commissioner of Income Tax (Appeals) (NFAC), Delhi.
The appeal was necessitated by the order dated 19.10.2023, where the CIT(A) dismissed the assessee’s appeal due to a delay of 1430 days in filing. The initial return of income was filed in 2008, with subsequent assessment orders under Section 143(3) and Section 147. The dispute escalated with orders under Section 263, leading to a demand notice of Rs. 33,12,029/-.
The crux of the matter lay in the negligence of the initial Chartered Accountant (CA), Shri Gopal Shah, who failed to inform the assessee about critical developments during the assessment proceedings. It was only after an alert from HDFC Bank in November 2019 that the assessee became aware of the adverse orders. Despite immediate action, including a subsequent CA’s involvement, delays ensued, compounded further by the COVID-19 pandemic and the unfortunate demise of CA Shri Nazir Malek.
