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

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