75-Day Delay Condoned as Assessee Relied on Negligent Consultant; 144 Order Restored

Abani Ranjan Maity Vs ITO (ITAT Mumbai) Delay of 75 Days Condoned—Uneducated Assessee Relied on Negligent Consultant; Ex-Parte 144 Assessment & Additions u/s 69/69A Restored for Fresh Hearing For AY 2013-14, the Assessee filed return declaring ₹4,13,519. The AO reopened the case u/s 147 and issued notice u/s 148 on 19.03.2020. There was no compliance to this or to subsequent 142(1) notices. A final show-cause dated 13.09.2021 also went unanswered, and the AO completed assessment ex-parte u/s 144, making heavy additions: ₹50,00,000 treated as unexplained investment u/s 69 (property p...