Rajendra Ramjibhai Patel Vs ACIT (ITAT Ahmedabad)
In the case of Rajendra Ramjibhai Patel vs. ACIT before the ITAT Ahmedabad, the appeal concerns a dispute over a draft assessment order for the Assessment Year 2017-18, following a notice issued under section 148 of the Income Tax Act, 1961. The Dispute Resolution Panel (DRP) dismissed the assessee’s objection, deeming it time-barred because Form 35A was signed only by the authorized representative and not by the assessee himself. The assessee, a non-resident individual, had filed a return declaring an income of ₹13,90,590 after claiming certain deductions, but the assessment was reopened due to undisclosed income from surrender values of life insurance policies. The assessing officer subsequently computed a higher income of ₹26,22,705. The appellant challenged the DRP’s decision, arguing that the signing defect was curable and that the objection was filed within the statutory period. The ITAT agreed, citing prior case law that supports rectifying such irregularities. It emphasized the principles of natural justice, directing the DRP to reconsider the objections on their merits. The case highlights the importance of procedural compliance in tax assessments and the authority of appellate bodies to address curable defects in submissions.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
