SARANADHAR UMASHANKAR GUPTA,PALANPUR vs. THE DY. CIT, CIRCLE- GANDHINAGAR, GANDHINAGAR

ITA 947/AHD/2025Status: DisposedITAT Ahmedabad16 September 2026AY 2018-197 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and admitted the additional evidence. It set aside the CIT(A)'s ex-parte order and the disallowance, remanding the issue to the Assessing Officer for fresh adjudication after considering the additional evidence.

What were the facts?

The assessee's appeal against the CIT(A)'s ex-parte order, which dismissed the appeal due to non-compliance, was considered. The assessee sought to admit additional evidence, claiming their previous consultant failed to file it. The CIT(A) had confirmed a disallowance of Rs. 1,14,25,352/- under Section 40A(3) for cash payments exceeding Rs. 10,000/-.

What were the issues?

Whether additional evidence should be admitted and if the disallowance under Section 40A(3) was justified, considering the nature of labor payments in remote areas.

Which sections of the Income-tax Act were involved?

Section 40A(3),Section 250,Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, D” BENCH, AHMEDABAD

Per Rahul Chaudhary, Judicial Member:

1.

The present appeal preferred by the Assessee is directed against the Order, dated 13/02/2025, passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘CIT(A)’] under Section 250 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] whereby the Learned CIT(A) had dismissed the appeal against the Assessment Order, dated 30/03/2021, passed under Section 143(3) read with Section 147 of the Act for the Assessment Year 2018-2019. 2. There is a delay in filing the present appeal.

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 40A(3)

All 3,278 judgments and leading authorities on Section 40A(3) →

Recent GST High Court judgments

Search GST case law →