Case Law Details
Prakashkumar Ambalal Patel Vs ITO (ITAT Ahmedabad)
Introduction: The recent case of Prakashkumar Ambalal Patel vs ITO before the ITAT Ahmedabad delved into the complexities surrounding an appeal filed against the assessment order for the financial year 2014-15. The appeal focused on the delay of 2929 days in filing and sought the condonation of the delay by the CIT(A).
Detailed Analysis: The appellant, Prakashkumar Ambalal Patel, initially filed the return of income for the assessment year 2014-15, declaring a total income of Rs. 4,90,980/-. However, the CPC processing the return determined the total income at Rs. 37,62,400/-, triggering a demand of Rs. 11,54,740/-. The CPC added a sum of Rs. 29,94,456/- as contract income under other revenue.
In response, the appellant contested the assessment order by filing an appeal before the CIT(A). The CIT(A), while confirming the order under Section 143(1), cited the delay of 2929 days in filing the appeal as a basis for dismissal.
The appellant argued that the delay was due to the intimation not being served, and upon learning about it during the demand for recovery action, they filed a rectification request to the CPC. However, the request was not processed, leading to a transfer of jurisdiction. The appellant, upon receiving a demand letter in August 2023, filed a rectification application to the jurisdictional Assessing Officer, who suggested filing an appeal.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
