One-Day Delay Can’t Deny Justice – ITAT Rajkot Restores NRI’s Case to DRP

Miteshkumar Dayaljibhai Pabari Vs ACIT (ITAT Rajkot) The assessee, an NRI based in the USA, faced addition of ₹78.69 lakh as unexplained investment u/s 69 r.w.s. 115BBE for purchase of an Ahmedabad flat. The AO rejected explanations of foreign savings, parental contribution & housing loan, citing insufficient evidence. The DRP dismissed assessee’s objections solely due to a one-day delay & non-filing of Form 35A. ITAT observed that such a minor delay should not defeat substantive justice & that the assessee was denied proper opportunity both before AO & DRP. Citing principl...