Non-Compliance Due to Online Portal Issues: ITAT Orders Fresh Assessment

Krupal Vikrambhai Patel Vs ITO (ITAT Ahmedabad) ITAT Ahmedabad reviewed Krupal Vikrambhai Patel’s appeal against the CIT(A)’s decision concerning the assessment year 2011-12. The case involved unexplained investments of ₹45,526 under Section 69A and unexplained bank deposits of ₹35,20,000. The appellant cited portal issues and the unavailability of his legal representative as reasons for non-compliance during earlier proceedings. Acknowledging these circumstances, the ITAT agreed that the matter required reconsideration. It remanded the case to the Assessing Officer (AO) for a ...