Ramesh P. Mehta HUF Vs ITO (ITAT Surat)
Income Tax Appellate Tribunal (ITAT) Surat has ruled on a set of four appeals filed by Ramesh P. Mehta HUF against the orders of the National Faceless Appeal Centre (NFAC) and the Commissioner of Income Tax (Appeals) [CIT(A)]. The appeals pertain to assessment years 2011-12 to 2014-15, with the primary dispute centered on the reassessment under Section 147 of the Income Tax Act, 1961. The assessee challenged the additions made by the Assessing Officer (AO) on unexplained credits in the bank account and the ex parte order passed by CIT(A) without granting sufficient opportunity for a hearing.
A key issue in the case was the 82-day delay in filing the appeal before ITAT. The assessee argued that the delay was due to non-receipt of the CIT(A)’s order, which was allegedly sent to the email address of the previous Chartered Accountant. The ITAT acknowledged this explanation and condoned the delay, emphasizing that substantial justice should prevail over technical objections. The tribunal distinguished this case from the Supreme Court’s ruling in Majji Sannemma @ Sanyasirao Vs Reddy Sridevi & Ors. (Civil Appeal No. 7696 of 2021), where a delay of over 1011 days was not adequately justified.
