Shailesh Narshibhai Patel Vs ITO (ITAT Ahmedabad)
The assessee filed an appeal before the ITAT Ahmedabad against the order of the CIT(A)-12, Ahmedabad dated 29.03.2019 for A.Y. 2011-12, passed in proceedings under Section 143(3) read with Section 263 of the Income Tax Act. The appeal was filed on 01.12.2025, resulting in a delay of 2376 days. A condonation application was submitted by Shri Jaykumar Bharatbhai Patel, claiming to act as the assessee’s Power of Attorney (POA) holder.
The Tribunal first examined the admissibility of the General Power of Attorney (GPA). The GPA was executed by the assessee in Ohio, USA, on 24.06.2024 but was notarised in India on 30.08.2024. The Tribunal observed that the Indian Government Notary could not verify the assessee’s signature executed in the USA and had only verified the POA holder’s signature. According to the order, the GPA should have been executed before a Notary Public in the USA or before an Indian Embassy/Consulate in the USA. As neither had occurred, the GPA was held inadmissible, and the affidavit of the POA holder based upon it was also held inadmissible.
Nevertheless, the Tribunal considered the reasons advanced for the delay. The assessee had originally filed his return on 01.08.2011 declaring total income of Rs. 2,42,540. The original assessment under Section 143(3) was completed on 27.02.2015. Subsequently, proceedings under Section 263 concerning capital gains from sale of land and the Section 54B exemption claim resulted in the matter being set aside to the Assessing Officer. The consequential assessment dated 13.12.2016 determined total income at Rs. 2,89,28,357.
