JITENDRA SINGH,SURAT vs. ITO, WARD-2(3)(2), SURAT

ITA 983/SRT/2025Status: DisposedITAT Surat10 August 2026AY 2017-187 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, citing reasonable cause due to the tax consultant's error and the assessee's bona fide belief. On merits, the Tribunal deleted the addition, finding that the cash deposits were related to the assessee's retail trade business and were supported by bank statements and income returns.

What were the facts?

The assessee's appeal was filed 388 days late due to a misunderstanding regarding email notifications for the appellate order. The assessee claimed the delay was caused by their tax consultant's oversight and a belief that physical delivery of the order was mandatory. The appeal concerns an addition of Rs. 17,00,500/- on account of unexplained money during the demonetization period.

What were the issues?

Whether the delay in filing the appeal should be condoned, and whether the cash deposits made during the demonetization period constituted unexplained money.

Which sections of the Income-tax Act were involved?

Section 69A,Section 115BBE,Section 143(2),Section 142(1),Section 129,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Appellant: Shri Chaitali Shah, CA
For Respondent: Shri Ajay Uke, Sr. DR
Hearing: 19/05/2026

Per, Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year 2017-18, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi, dated 29.06.2024, which in turn arises out of an order passed by the Assessing Officer, dated 22.12.2019. Jitendra Singh

2.

The appeal file

The order continues below.

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