Naik Govinda Vs ITO (ITAT Bangalore)
Summary: The Bangalore Bench of the Income Tax Appellate Tribunal considered the appeal of Naik Govinda against the order dated 18 February 2026 passed by the National Faceless Appeal Centre, Delhi, for Assessment Year 2017-18. The assessee challenged the dismissal of his appeal by the learned CIT(A) on account of a 294-day delay as well as the additions made in the assessment. The assessment order dated 10 March 2025, passed under section 147 read with sections 144 and 144B of the Income-tax Act, determined total income at ₹33,31,340, including an addition of ₹27,06,760 towards cash deposits and ₹3,16,351, being 8% of turnover of ₹39,54,394 treated as business income, besides interest income from banks. The assessment had proceeded ex parte after the assessee did not respond to notices.
The assessee was a retired employee of HMT Watches Ltd., where he had served for 34 years before taking voluntary retirement on 30 January 2016. He was 66 years old and suffered from complete blindness resulting in 100% permanent disability. He submitted that he had bona fide believed that his income was below the basic exemption limit and, because of his disability, advanced age and health constraints, could not independently access electronic communications or monitor proceedings on the income-tax portal. He stated that he became aware of the seriousness of the additions and demand only after receiving the assessment and subsequent recovery-related communications, following which he obtained assistance from family members and engaged a tax professional.
