Illiteracy and Notice Errors Save ₹2.61 Cr in ITAT Delhi Ruling

Devi Singh Vs ITO (ITAT Delhi) Illiteracy & Wrong Service of Notices Saved ₹2.61 Cr Addition; Ex-parte 144/147 Assessment Set Aside – ITAT Delhi The Delhi Bench of the ITAT, in Devi Singh vs. ITO, Ward-5(1)(2), Noida (ITA No.3360/Del/2025, AY 2013-14, order dated 19-12-2025), condoned a delay of 111 days and set aside an ex-parte reassessment involving a massive addition of ₹2.61 crore on account of alleged unexplained bank credits. The Tribunal took note of the peculiar facts that the Assessee was totally illiterate, incapable of even signing documents, and had affixed a thumb impre...