TULCHHA RAM,BARMER vs. ITO, WARD-1, BARMER

ITA 373/JODH/2025Status: DisposedITAT Jodhpur19 August 2026AY 2016-175 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing appeals and, considering new documentary evidence, restored the issues to the Assessing Officer for de novo adjudication. The assessee was directed to cooperate and effectively comply with queries.

What were the facts?

The assessee, a recovery agent, had credit entries in his bank account treated as income. He claimed these were loan recoveries transferred to lender companies but lacked documentary evidence. Appeals were decided ex-parte by the first appellate authority.

What were the issues?

Whether the assessee deserves an opportunity to prove that credit entries in his bank account were not income, especially with new evidence, and if the appeals should be restored for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 69A,Section 271(1)(c),Section 272A(1)(d)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: SHRI SAKTIJIT DEY, HON’BLE & SHRI MAKARAND VASANT MAHADEOKAR, HON’BLE

For Appellant: Shri Rajendra Jain (Advocate) and Smt. Raksha Birla CA (Physically)
For Respondent: Ms. Shivani Bansal CIT-DR

PER: SHRI SAKTIJIT DEY; V.P. :

These are bunch of 12 appeals relating to the same assessee and arising out of separate orders passed by the National Faceless Appeal Centre (NFAC), Delhi, pertaining to Assessment Years 2013-14 to 2018-19. 2. These appeals have been filed with delay of 215 days. Assessee has filed applications seeking condonation of delay. After considering the submissions of (Assessment Year: 2013-14 to 2018-19) the assessee and perusing the reasons shown for delay, we are of the view that delay in filing the appeals was due to reasonable cause. Hence, we

The order continues below.

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