HIRA BALLABH KHULBE,KASHIPUR vs. INCOME TAX OFFICER, FARIDABAD

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER ITA No. 3272/Del/2026 (A.Y 2012-13) Hira Ballabh Khulbe Vs. Income Tax Officer, C/309, Ganpati Ward-1(3), Faridabad, Apartments, Aliganj road, Haryana Kashipur, Uttar Pradesh (Appellant) (Respondent) PAN: AHGPK8445E

Assessee by : Sh. Pavan Kumar Nath, Adv (Through VC) Revenue by: Shri Manoj Kumar, Sr. DR

Date of Hearing 03/06/2026 Date of pronouncement 04/08/2026 O R D E R PER MADHUMITA ROY, JM.: The instant appeal filed by the assessee is directed against

the order dated 23.02.2026 passed by the Ld. Commissioner of

Income-tax (Appeals)/National Faceless Appeal Centre, Delhi

[hereinafter referred to as the Ld. CIT(A)/NFAC] under Section

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the

Act’) arising out of the Assessment Order dated 07.12.2019

passed by the Assessment Unit, Income-tax Department

(hereinafter referred to as ‘the Ld. AO’) under Section 144/147 of

the Income Tax Act, 1961 (‘Act’ for short) for Assessment Year 2012-

13.

2 ITA No. 3272/Del/2026 Hira Ballbh Khulbe On the basis of AIR information in regard to cash deposit 2.

of Rs. 11,00,000/- in the joint account of the assessee with his

wife, notice under Section 148 of the Act was issued for

reopening of the assessment and was sent at the old address of

the assessee at Faridabad. The notice under Section148 as well

as subsequent statutory notices issues under

Sectionw143(2)/142(1) of the Act, were sent at the Faridabad

address remained not responded. Thereafter vide assessment

order dated 07.12.2019 under Section147 r.w.s. 144 of the Act

the AO completed the assessment by assessing the assessee’s

income at Rs. 11,00,000/- raising a tax demand of Rs.

5,06,590/-. The assessee’s stand is that he had shifted from

Faridabad in December 2010 to the current address and

thereafter, no member of his family was residing at Faridabad

address. No notice was ever received by the assessee and he

was unaware of the proceedings and therefore, the assessee

could neither file return nor could furnish any explanation. The

assessee is a senior citizen and suffering from age related

health issues and came to know the impugned demand only in

A.Y. 2023-24 through Chartered Accountant. Thereupon, the

assessee filed appeal before NFAC on 09.09.2025. An

3 ITA No. 3272/Del/2026 Hira Ballbh Khulbe application under Section249(3) for condonation of delay of

2073 days in filing appeal before the NFAC, duly supported by

affidavit explaining the delay, was filed along with the appeal.

However, the learned CIT(A) vide impugned order dated

23.02.2026 dismissed the assessee’s appeal in limine on the

ground of limitation, without going into the merits. Aggrieved by

the same, the assessee is in appeal before us.

application, the averments whereof duly supported by the

affidavit of the assessee it is held that the assessee was

prevented by sufficient cause in filing the appeal before the

First Appellate Authority. The delay of 2073 days in filing the

appeal before the First Appellate Authority is, therefore,

condoned.

to be finalized hence particularly taking into consideration the

old age of the assessee. Heard the Ld. representatives of the

respective parties and perused the materials available on

record. The stand of the assessee from the very beginning is

that deposit of Rs.11,00,000/- in the joint account lying with

his wife wherein Rs.8,00,000/- was out of sale proceeds of

4 ITA No. 3272/Del/2026 Hira Ballbh Khulbe residential property and Rs, 3,00,000/- was from past savings.

The above statement was supported by the affidavit of the

assessee and other relevant documents.

instant case the impugned addition made by the AO is not

found not sustainable and is liable to be deleted. Ordered

accordingly.

Order pronounced in the open court on 04/08/2026.

Sd/- (MADHUMITA ROY) JUDICIAL MEMBER Dated: 04/08/2026 R. Naheed, Sr PS Copy forwarded to

5 ITA No. 3272/Del/2026 Hira Ballbh Khulbe