Amol Babanrav Kolakar Math Mohalla Vs Addl./Jt./Dy./Asstt./ITO (ITAT Nagpur)
In the case of Amol Babanrav Kolakar Math Mohalla vs Addl./Jt./Dy./Asstt./ITO, the Income Tax Appellate Tribunal (ITAT) Nagpur Bench adjudicated on an appeal concerning assessment year 2017–18. The appeal was against the ex-parte order dated 18/12/2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee challenged the dismissal of his appeal on the grounds of delay and sought redress for an addition made under Section 68 read with Section 115BBF of the Income Tax Act, 1961, amounting to ₹10,96,050/- on account of unexplained cash credits.
The grounds raised before the Tribunal included grievance over the rejection of the appeal due to a 59-day delay, absence of condonation application at the CIT(A) level, improper consideration of facts, and failure by the assessee’s accountant to inform or assist him regarding the assessment proceedings and subsequent order.
During hearing before ITAT, it was noted that there was a delay of 87 days in filing the present appeal. However, the assessee had submitted a condonation application supported by a sworn affidavit explaining the delay. He claimed that he was uneducated and depended entirely on his part-time accountant, who not only failed to inform him about the assessment order but also withheld access to the email credentials associated with the Income Tax portal. The assessee only became aware of the proceedings after receiving a recovery notice from the Income Tax Officer, Ward-2, Akola.
