Meenaben Vishnubhai Patel Vs ITO (ITAT Ahmedabad)
In Meenaben Vishnubhai Patel Vs ITO, the assessee challenged the order of the Commissioner of Income Tax (Appeals), NFAC, which had dismissed her appeal as non-maintainable due to a delay of 153 days in filing. The assessee, a senior citizen aged above 65 years, explained that she was unaware of reassessment proceedings initiated under Section 147 as the address on the income tax portal was inactive and she did not receive any physical notices. Being non-tech-savvy, she was also unaware of email communications. She came to know of the assessment order only later and promptly filed an appeal through a tax consultant.
The assessment had been completed ex-parte under Sections 147 and 144, resulting in an addition of ₹72.20 lakh on account of her alleged 1/5th share in the sale of immovable property. The assessee contended that she was merely a confirming party and not a co-owner, and that the entire consideration was received by her brother.
The CIT(A) rejected the explanation and refused to condone the delay. Before the Tribunal, the assessee argued that the delay was due to genuine circumstances and absence of any mala fide intention. The Revenue opposed the plea, supporting the CIT(A)’s decision.
