No Evidence, No Relief -Appeal Condoned but Case Lost: Tribunal Upholds 147/144 Additions

Simon Pavan Kumar Moses Vs ITO (ITAT Hyderabad) Assessee filed appeal with 28 days’ delay, explaining through affidavit that he was unaware of the IT portal process & could download the CIT(A)’s order only with assistance from a CA’s office in the first week of March 2025. Tribunal, noting the explanation as reasonable & with no serious objection from the Department, condoned the delay & admitted the appeal. Assessee’s case was reopened u/s 147 on the ground that capital gains from property transfer had escaped assessment. Assessee failed to respond to notice u/s 148 & ...