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

ITA 375/JODH/2025Status: DisposedITAT Jodhpur19 August 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing appeals and, considering new documentary evidence, decided to restore 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 credit entries in the assessee's bank account represented income or loan recoveries, and if the assessee deserved an opportunity to present new evidence.

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.

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 →