Severe Handicap, Wrong Advice Ex-Parte Orders – ITAT Restores Cash-Deposit Case to AO

Rameshbhai Jashubhai Patel Vs ITO (ITAT Ahmedabad) ITAT Ahmedabad dealt with a case where AO made addition of ₹18,55,500 as unexplained cash deposit u/s 69 after Assessee failed to respond to notices issued in reassessment u/s 147. CIT(A) dismissed Assessee’s appeal solely on the ground of 621-day delay without examining merits. Before Tribunal, Assessee explained being 60% handicapped, totally dependent on others, & unable to access proper legal assistance, which resulted in ex-parte orders at both stages. Tribunal accepted that the delay was not deliberate & that consultant’s f...