Case Law Details
Ramakushna Kiritbhai Tripathi Vs ITO (ITAT Ahmedabad)
In a significant development, the Income Tax Appellate Tribunal (ITAT) Ahmedabad addressed the appeal filed by Ramakushna Kiritbhai Tripathi against the order dated 28-09-2023 passed by the National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2012-13. The decision underscores the importance of procedural fairness in tax assessment proceedings.
The grounds of appeal cited various procedural irregularities and lack of opportunity provided to the appellant during the assessment process. Notably, the appellant failed to file their income tax return for the relevant assessment year. Subsequently, the Assessing Officer reopened the case under Section 147 of the Income Tax Act, 1961, invoking provisions of Section 148.
Despite multiple notices, the appellant did not respond, leading to the Assessing Officer making an addition of Rs. 31,20,000/- as unexplained credit/deposit in the bank account. The appellant then appealed before the Commissioner of Income-tax (Appeals) [CIT(A)], which resulted in dismissal.
During the proceedings, it came to light that the delay in filing the appeal was due to the appellant’s accountant leaving the job without intimating the appellant, leading to a lack of proper representation. The appellant also lacked familiarity with the procedural aspects of tax laws, further impeding their ability to contest the case effectively.
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