New Delhi, Sept. 15 -- A taxpayer who did not respond to income-tax notices sent to his old address has received relief from the Delhi Income Tax Appellate Tribunal (ITAT), which condoned a 2,073-day delay in filing his appeal and deleted an Rs.11 lakh addition relating to cash deposited in a joint bank account.

The case involved Hira Ballabh Khulbe, whose assessment for assessment year (AY) 2012-13 was reopened after tax authorities received information about an Rs.11 lakh cash deposit in a joint account held by Khulbe and his wife. The reassessment notices were sent to his old address in Faridabad.

Khulbe told the tribunal that he had shifted from Faridabad in December 2010 and that no member of his family was living at the old addres...