MD MAYEEDUR RAHMAN,AURANGABAD vs. INCOME TAX OFFICER WARD 3(3), AURANGABD, INCOME TAX OFFICE, RAI KASHI NATH CHOWK, GAYA

ITA 287/PAT/2026Status: DisposedITAT Patna03 July 2026AY 2017-185 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the significant delay in filing the appeal due to the assessee's illiteracy. The Tribunal found no reason to uphold the addition made by the Assessing Officer and sustained by the CIT(A) as the source of cash deposit was not properly explained.

What were the facts?

The assessee deposited Rs. 11,98,000/- in cash during demonetization. The Assessing Officer made an addition of Rs. 3,33,278/-. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the addition made on account of unexplained cash deposits during demonetization is justified. Whether sufficient cause was shown for the delay in filing the appeal.

Which sections of the Income-tax Act were involved?

Section 69A,Section 143(3),Section 147,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUAMR U.S.

For Appellant: Shri Anup Kumar, AR
For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 01.07.2026Pronounced: 03.07.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeal) [“the Ld. CIT(A)”, for short], dated 19.04.2024 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2017-18. 2. There is a delay of 668 days in filing the Appeal. The Assessee filed an application for condonation of delay narrating the reasons which are reproduced as under: -

“The appellate order is deemed to have been served on 19-04-2024, itself on the day of passing of the order as the order was passed online. Md Mayeedur Rahman; A.Y.: 2017-18 The limitation for filing the appeal before this Hon'bl

The order continues below.

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