Tribunal Accepts Non-Tech Savvy Assessee’s Plea, Condoning Delay & Ordering Reassessment

Neeraj Sinha Vs ITO (ITAT Patna)

Assessee Not Computer-Savvy – Tribunal Grants One More Chance to Prove Agricultural Income Claim- Ex Parte Assessment & Appeal – ITAT Patna Remands Case to AO

Assessee-HUF filed a return declaring total income of ₹2.05 lakh & agricultural income of ₹6.15 lakh (claimed exempt). The case was reopened u/s 147, alleging that the agricultural income was bogus & represented unexplained cash. As there was no compliance to notices u/s 142(1), the AO completed the assessment ex parte u/s 144 r.w.s. 147/144B, assessing total income

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