DEV AGRO INDUSTRIES,E-125 & E-125A I.G.C. KHARA, BIKANER vs. COMMISSIONER OF IT(APPEALS), NEW DELHI

ITA 1138/JODH/2025Status: DisposedITAT Jodhpur12 August 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the 25-day delay in filing the appeal before the CIT(A) as the explanation was plausible and the delay was marginal. The Tribunal also set aside the ex parte assessment order and restored the matter to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to a 25-day delay. The assessee explained the delay was due to unawareness of reassessment proceedings and inability to access the e-proceeding portal.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and whether the ex parte assessment order should be set aside for fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 69,Section 147,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 06.12.2025 passed by the Ld. CIT(A), NFAC, arising out of the assessment order dated 30.09.2025 passed under section 147 read with section 144 of the Income- tax Act, 1961 for the Assessment Year 2017-18. 2. The assessee, inter alia, had challenged before the Ld. CIT(A) the addition of Rs.1,57,00,000/- made by the Assessing Officer under section 69 of the Act by treating the investment made towards purchase of immovable property as unexplained investment. However, the Ld. CIT(A) did not adjudicate the appeal on 2 Asst. Year: 2017-18 merits and dismissed the same in limine on the ground that the appeal had been filed belatedly by 25 days.

3.

Before

The order continues below.

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