BHOLA,KUSHINAGAR vs. INCOME TAX OFFICER, WARD 2 (4), KUSHINAGAR

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ITA 193/VNS/2024Status: DisposedITAT Varanasi11 June 2026AY 2012-20132 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as it was time-barred. The assessee was given liberty to seek restoration if sufficient cause for the delay and non-appearance could be shown.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order sustaining an addition of Rs 15,00,000/-. The appeal was filed beyond the prescribed time limit and the assessee did not appear at the hearing.

What were the issues?

Whether the appeal filed beyond the limitation period can be admitted. Whether the assessee has sufficient cause for delay and non-appearance.

Which sections of the Income-tax Act were involved?

Section 253(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VARANASI BENCH, VARANASI

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Archit Pandey, Advocate

Heard together (2 matters)

I.T.A. No. 193/Vns/2025
I.T.A. No.193/VNS/2024

Read from the judgment's own cause title. This page is filed under one of them.

PER ANADEE NATH MISSHRA:A.M. (A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A) / Addl/JCIT(A)-8, Delhi, dated 02.09.2024, for the AY 2012-13. The assessee has raised the following grounds of appeal: “That on the facts and circumstance of the case the Ld CIT(A) has erred for sustaining the addition of Rs 15,00,000/- as made by the Ld AO in the assessment order on account of unexplained income u/s 69A.”

(B) This appeal has been filed beyond the time limit prescribed under section 253(3) of the I.T. Act. As per noting of Registry, this appeal is ‘time barred by 04 days’. No application has been made by the assessee for condonation of delay in filing of this appeal. At the time of hearing on

I.T.A. No. 193/Vns/2025 Assessment Year:2012-13 2

10.06.2026, there was no representation from the side of the assessee. In view of the foregoing; this appeal is dismissed, being barred by limitation.

(C) By way of abundant caution, it is hereby clarified that the appellant/assessee will be at liberty to approach Income Tax Appellate Tribunal [‘ITAT’ for short] as per Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963, for restoration of this appeal, if the assessee satisfies the Tribunal that there was sufficient cause for not filing the appeal within time prescribed time under section 253(3) of the Act; and if the assessee satisfies ITAT that there was sufficient cause for non-appearance at the time of hearing on 10.06.2026.

(D) The appeal is dismissed, in the result.

(Order was pronounced on11/06/2026 in the open court.

Sd/- (ANADEE NATH MISSHRA) Accountant Member Date: 11/06/2026 SK, Sr.PS

Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., 5. CIT(A)

Senior Private Secretary Income Tax Appellate Tribunal Lucknow

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