VIKAS BOHRA,NIZAMABAD vs. ITO, WARD - 1, NIZAMABAD

ITA 69/HYD/2026Status: DisposedITAT Hyderabad09 September 2026AY 2016-1710 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s dismissal of the appeal in limine, stating that the assessee failed to establish sufficient cause for the delay. Consequently, the addition under Section 69A and the penalty under Section 271(1)(c) were also upheld.

What were the facts?

The assessee failed to file a return of income and did not respond to notices regarding unexplained cash deposits of Rs. 1,05,95,920/-. The Assessing Officer made additions under Section 69A, and the CIT(A) dismissed the appeal due to a delay of 224 days without adjudicating on merits.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained, and whether the addition of unexplained cash deposits and the consequent penalty were justified.

Which sections of the Income-tax Act were involved?

Section 69A,Section 115BBE,Section 147,Section 144,Section 144B,Section 148A,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad “A” Bench, Hyderabad

PER MANJUNATHA G., A.M : The above appeals are directed against separate orders of the learned CIT(A)-National Faceless Assessment Centre [in short “NFAC”], Delhi, tabulated hereinbelow. Since common issues are involved in these appeals therefore, for the sake of convenience, these appeals are clubbed together for the purpose of hearing and adjudication.

Ld. CIT(A)- NFAC, DELHI vide DIN: ITA 68/HYD

The order continues below.

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