SHEIK ABDUL GAFUR DADAPEER,BENGALURU vs. INCOME TAX OFFICER, WARD-5(3)(1), BENGALURU

ITA 131/BANG/2026Status: DisposedITAT Bangalore08 September 2026AY 2017-187 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the 45-day delay in filing the appeal before the CIT(A) due to the assessee's illness. The Tribunal also found merit in the assessee's submissions regarding bank transfers and restored the matter to the AO for de novo adjudication.

What were the facts?

The assessee failed to file his return of income and did not respond to notices. The Assessing Officer made additions for salary, unexplained deposits, and interest income. The CIT(A) dismissed the appeal due to a 45-day delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the additions made by the AO are justified.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148,Section 142(1),Section 147,Section 144,Section 144B,Section 69A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI WASEEM AHMED & SHRI SANDEEP SINGH KARHAIL

PER SANDEEP SINGH KARHAIL, JUDICIAL MEMBER:

The assessee has filed the present appeal against the impugned order dated 09/12/2025, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2017-18. ITA 131

The order continues below.

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