INCOME TAX15 Sept 2026
Missed an income tax notice because you changed your address? ITAT ruling offers relief on ₹11 lakh tax addition | Mint
Delhi's Income Tax Appellate Tribunal has given relief to a taxpayer whose tax notices went to his old Faridabad address. The tribunal accepted his reason for a long delay and removed an ₹11 lakh addition on cash deposits in a joint account, which he linked to property sale proceeds and past savings. So keep your address updated with the income tax department and respond to notices quickly.
Key Statutory Highlights
- The Delhi ITAT condoned a 2,073-day delay in filing the appeal and deleted an ₹11 lakh addition made on cash deposited in a joint bank account.
- The taxpayer said the reassessment notices were sent to his old Faridabad address, which he had shifted from in December 2010, so he never received them and did not know about the proceedings.
- He explained that the ₹11 lakh cash deposit came from property sale proceeds and past savings, and not from unexplained income.
Actionable Advice for Taxpayers / Founders:Keep your current address and contact details updated with the income tax department, and check your e-mail and portal for notices regularly. If a notice goes unanswered and an ex parte order is passed, speak to a chartered accountant about filing an appeal along with a delay condonation application. Relief is not guaranteed and depends on the facts.
Statutory Disclaimer: TaxQue Shorts are AI-assisted editorial briefs for compliance awareness. This brief has not passed every source check; confirm the original notification before acting. This does not constitute formal legal or CA counsel.
TaxQue News Desk
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