SHYAM SUNDER PRASAD,VAISHALI vs. INCOME TAX OFFICER, VAISHALI, HAJIPUR

ITA 182/PAT/2026Status: DisposedITAT Patna15 June 2026AY 2013-144 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Considering the assessee's prayer and in the interest of justice, the matter was remitted back to the CIT(A) for fresh consideration with effective opportunities.

What were the facts?

The assessee's appeal was delayed by 496 days. The Assessing Officer made additions for unexplained loan, unexplained cash deposit, and adhoc addition on loading/unloading expenses. The CIT(A) dismissed the assessee's appeal due to non-response.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal without granting effective opportunities to the assessee. Whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 68,Section 143(2),Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, PATNA

For Appellant: Shri Sanjeev Anwar, Adv
For Respondent: Shri Mingma Sherpa, Sr. DR
Hearing: 04.06.2026Pronounced: 15.06.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the order passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Addl./Joint Commissioner of Income Tax (Appeals) [hereinafter referred to as “the Ld. CIT(A)] dated 14.11.2025, DIN & order No. ITBA/APL/S/250/2025-26/1082626969(1) challenging the addition made by the AO of Rs. 4,85,000/- towards unexplained loan u/s 68 of 2 Shyam Sunder Prasad the Act, unexplained cash deposit of Rs. 1,05,000/- and adhoc addition under the expenditure head for loading and unloading expenses 50% of expenditure claimed Rs. 1,46,881/-.

2.

At the outset of hearing, we noted that the appeal fil

The order continues below.

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