PINTU BABULAL PUROHIT,BANGALORE vs. INCOME TAX OFFICER,WARD 5(2)(2), BANGALORE

ITA 136/BANG/2026Status: DisposedITAT Bangalore08 September 2026AY 2017-189 pages
AI SummaryRemanded

What were the facts?

The assessee's appeal was delayed by 47 days due to the assessee's accident and subsequent medical advice for bed rest. The Assessing Officer made additions to the income, treating cash deposits and other credits as unexplained. The CIT(A) dismissed the appeal on grounds of delay and upheld the additions.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, finding sufficient cause. On merits, the Tribunal restored the matter to the AO for de novo adjudication, allowing the assessee to furnish supporting documents for the cash deposits.

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 regarding cash deposits and business receipts were justified.

Which sections of the Income-tax Act were involved?

Section 144,Section 69A,Section 139(9),Section 250,Section 142(1),Section 133(6),Section 44AD,Section 234A,Section 234B

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 22.09.2025, 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 th

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 15,187 judgments and leading authorities on Section 69A →

Recent GST High Court judgments

Search GST case law →