KHURSHIDA,JODHPUR vs. LD. ASSESSING OFFICER, WARD ()

ITA 858/JODH/2024Status: DisposedITAT Jodhpur25 August 2026AY 2019-209 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of 118 days, finding it reasonably explained by the assessee's circumstances. The matter was restored to the Assessing Officer for fresh adjudication after examining the evidence regarding the nature of bank credits.

What were the facts?

The assessee, an uneducated widow, failed to file her return of income. Proceedings under Section 147 were initiated, and the assessment was completed ex parte under Section 144. The CIT(A) dismissed her appeal due to a delay of 118 days without adjudicating on merits.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and whether the additions made under Section 68 were justified without examining the documentary evidence of terminal benefits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 68,Section 250,Section 234A,Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH JODHPUR

For Respondent: Ms. Nidhi Nair, Addl. CIT-DR
Hearing: 04.08.2026Pronounced: 25.08.2026

PER MAKARAND VASANT MAHADEOKAR, AM:

This appeal by the assessee is directed against the order dated 08.08.2024 passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi[hereinafter referred to as "the CIT(A)"], under section 250 of the Income-tax Act, 1961[hereinafter referred to as "the Act"]for the assessment

2 Khurshida year 2019-20. The impugned order arises from the assessment order dated 19.02.2024 passed by the Income Tax Officer, Ward- 1(1), Jodhpur[hereinafter referred to as "Assessing Officer"], under section 147 read with section 144 of the Act.

2.

At the outset, the Registry has noted a delay of 14 days in filing the present appeal before the Tribunal. The learn

The order continues below.

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