RAMESH CHANDRA TAK,UDAIPUR vs. COMMISSIONER OF INCOME TAX APPEALS, UDAIPUR

ITA 948/JODH/2025Status: DisposedITAT Jodhpur13 August 2026AY 2016-175 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay and, considering the assessee's limited knowledge and potential lapses by the tax consultant, decided to remand the matter back to the AO for a fresh adjudication.

What were the facts?

The assessee's appeal was filed with a five-day delay, which was condoned due to medical reasons. The assessment order included three additions/disallowances related to Section 54B, Section 54F, and unexplained cash deposits, and was completed ex-parte.

What were the issues?

Whether the assessee should be granted an opportunity to present evidence for deductions claimed under Section 54B and 54F, and to explain cash deposits, given the ex-parte assessment and alleged procedural lapses.

Which sections of the Income-tax Act were involved?

Section 54B,Section 54F,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Respondent: DR (Physical)

PER BENCH: The aforesaid appeal has been filed by the assessee against the order dated 13.08.2025 passed by the Ld. CIT(A), NFAC, arising out of the assessment order dated 26.11.2018 for the Assessment Year 2016-17. 2. There is a delay of five days in filing the present appeal before the Tribunal for which assessee has placed on record an application seeking its condonation. From the perusal of the same, it is noted that the reasons for the delay are on account of certain medical conditions and issues for which relevant documentary evidences are placed on record. We have perused the material placed on record

2 Asst. Year: 2016-17 and considered the submissions made by the assessee and find it appropriate to condone the brief delay of five days to take

The order continues below.

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