SHRI GUSAI RAM,BARMER vs. ITO WARD-1, BARMER

ITA 985/JODH/2025Status: DisposedITAT Jodhpur11 August 2026AY 2018-197 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A), stating that substantial justice would be better served by adjudicating the matter on merits. The Tribunal directed the CIT(A) to re-examine the appeal on its merits, considering the assessee's explanation regarding his Business Correspondent activities.

What were the facts?

The assessee, a Business Correspondent for a bank, faced reassessment proceedings where cash deposits and withdrawals in his bank account were treated as unexplained money. The CIT(A) dismissed the assessee's appeal due to a significant delay in filing.

What were the issues?

Whether the CIT(A) erred in refusing to condone the delay in filing the appeal, and whether the transactions in the assessee's bank account were indeed related to his Business Correspondent activities.

Which sections of the Income-tax Act were involved?

Section 69A,Section 147,Section 144B

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 20.08.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi, for the Assessment Year 2018-19, arising out of the assessment order passed under section 147 read with section 144B of the Income-tax Act, 1961. The principal grievance of the assessee before us is that the Ld. CIT(A) has declined to condone the delay of about 374 days in filing the first appeal and, consequently, dismissed the appeal at the threshold without adjudicating the grounds raised by the assessee on merits.

2 Asst. Year: 2018-19

2.

Briefly stated, the assessee is an individual residing in Village Koshalu, District Barmer, Rajasthan, and was working as a Business Correspondent (BC) of

The order continues below.

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