MAHADEV YESU BURANGALE,AHMEDABAD vs. INCOME TAX OFFICER WARD 3(2)(8) AHMEDABAD, AHMEDABAD

ITA 2265/AHD/2026Status: DisposedITAT Ahmedabad22 September 2026AY 2017-187 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A), stating that the reasons provided warranted a hearing on merits. The matter was restored to the CIT(A) for adjudication of the addition.

What were the facts?

The assessee deposited Rs. 12,55,500/- in cash during demonetisation. The Assessing Officer made an addition under Section 69A for unexplained cash deposits. The assessee's appeal before the CIT(A) was dismissed in limine due to delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and whether the addition under Section 69A requires adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 69A,Section 147,Section 144B,Section 148,Section 142(1),Section 249(3),Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI RAHUL CHAUDHARY & SHRI GANGADHAR PANDA

For Appellant: Shri Hem Chhajed, AR
For Respondent: Shri Shakil Ahmed Ganie, Sr. DR
Hearing: 07.09.2026Pronounced: 22.09.2026

PER GANGADHAR PANDA - ACCOUNTANT MEMBER:

This appeal filed by the assessee is directed against the order dated 11.03.2026 passed by the Ld. Commissioner of Income Tax (Appeals) (hereinafter referred to as the “Ld. CIT(A)”), National Faceless Appeal Centre, Delhi [in short “NFAC”], for the assessment year 2020-21, arising out of the assessment order dated 19.05.2023 passed under section 147 r.w.s 144B of the Income-tax Act, 1961 (“the Act”) for A.Y. 2017-

18.2.

The assessee has raised the following grounds of appeal: Asst. Years –2017-18 - 2– “1. The order passed by the learned CIT(A) is against law, equity and natural jus

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 69A

All 15,297 judgments and leading authorities on Section 69A →

Recent GST High Court judgments

Search GST case law →