Ex-Parte 144 Assessment Discovered After Bank Freezing – Fresh Opportunity Granted

Jitender Chainraj Jain Vs ITO (ITAT Delhi) Ex-Parte 144 Assessment Came to Light Only After Bank Freezing: ITAT Grants Fresh Opportunity Assessee explained that assessment u/s 144 dated 19.12.2019 was never served & came to know of it only when bank account was attached in April 2020, after which he immediately obtained order copy & filed appeal. CIT(A) dismissed the appeal in limine for 114 days’ delay without examining merits. Before Tribunal, Assessee undertook to be vigilant & sought condonation. Tribunal held that substantial rights were involved, delay was not deliberate &a...