GOPAL SUBHASHCHANDRA SONI,VADODARA vs. INCOME TAX OFFICER, DAHOD

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] Before Shri Sanjay Garg, Judicial Member आयकर अपील सं /ITA No.172/Ahd/2026 िनधा"रण वष" /Assessment Year : 2017-18 Gopal Subhashchandra Soni, ITO E-54, Shivam Duplex, Waghodiya बनाम/ Ward-1, v/s. Road, Vadodara-390019 Dahod "थायी लेखा सं./PAN: ANJPS9996D (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee by : Shri G D Shah, AR Revenue by : Shri Ashish K Pandey, Sr. DR सुनवाई की तारीख/Date of Hearing : 29/07/2026 घोषणा की तारीख /Date of Pronouncement: 31/07/2026 आदेश/O R D E R The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (in short “NFAC”), Delhi [hereinafter referred to as ‘Ld. CIT(A)’] dated 30/03/2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2017-18. 2. The appeal is time barred by 210 days. A separate application for condonation of delay has been filed. 3. At the outset, the Ld. Counsel for the assessee has invited our attention to the impugned order of the Ld. CIT(A) to submit that the same is an ex-parte order of the Ld. CIT(A) against the assessee. The Ld. Counsel for the assessee has submitted that the assessee was suffering from severe medical problems, due to which he could not represent his Gopal Subhashchandra Soni vs. ITO Asst.Year 2017-18

case before the Ld. CIT(A) and even the assessee did not come to the knowledge of the passing of the impugned order of the Ld. CIT(A) resulting into delay in filing the present appeal. The Ld. Counsel has further submitted that the sole issue involved in this appeal is relating to the addition made by the Assessing Officer (hereinafter referred to as “the AO”) on account of unexplained cash deposits in his bank account during demonetization period. The Ld. Counsel has submitted that the said deposits were out of the known/disclosed sources of income of the assessee and the assessee can very well explain the sources of the same, if, given an opportunity. 3.1 We find force in the contention of the Ld. AR. Taking a lenient view of the matter, the delay in filing the present appeal is hereby condoned. The impugned order of the Ld. CIT(A) is set-aside. The matter is restored to the file of the CIT(A) with a direction to decide the appeal of the assessee afresh on merits. The Ld. CIT(A) will give opportunity to the assessee to furnish the requisite details and he may call for remand report thereupon, if so required and thereafter, to decide the appeal of the assessee in accordance with law. 4. With the above observation, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 31/07/2026. (Sanjay Garg) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 31/07/2025 Tanmay, Sr. P.S.ITA No.172/Ahd/2026 Gopal Subhashchandra Soni vs. ITO Asst.Year 2017-18

आदेश की "ितिलिप अ"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant 2. ""थ" / The Respondent. 3. संबंिधत आयकर आयु" / Concerned CIT 4. आयकर आयु" अपील ( ) / The CIT(A)-(NFAC) 5. िवभागीय "ितिनिध आयकर अपीलीय अिधकरण अहमदाबाद /DR,ITAT, Ahmedabad. , , 6. गाड" फाईल / Guard file. आदेशानुसार/ BY ORDER, सहायक पंजीकार (Asstt.