RAMESHWAR LAL DANGA,JODHPUR vs. ITO WARD-1(4), JODHPUR

ITA 219/JODH/2026Status: DisposedITAT Jodhpur25 August 2026AY 2016-176 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, citing sufficient cause and the principle of substantial justice. It also directed the CIT(A) to provide the assessee with an opportunity to furnish evidence in physical form regarding the ownership of the joint bank account.

What were the facts?

The assessee filed an appeal with a 5-day delay due to family medical emergencies. The appeal concerns additions made to the assessee's income based on cash deposits in a bank account, which the AO treated as unexplained income using the peak theory.

What were the issues?

Whether the CIT(A) erred in upholding additions without considering the nature and source of cash deposits and whether the assessee was denied a proper opportunity to present evidence.

Which sections of the Income-tax Act were involved?

Section 250,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, “DB” BENCH, JODHPUR

For Appellant: Adv. (thru
For Respondent: Ms. Nidhi Nair, Addl. CIT-Sr, DR (Thru V.C.)
Hearing: 18.08.2026Pronounced: 25.08.2026

Per Annapurna Gupta, AM:- The present appeal has been filed by the assessee against the order passed by the Office of the Commissioner of Income Tax, Appeal CIT(A), Jaipur 05 (hereinafter referred to as “Ld. CIT(A)”), dated

P a g e | 2 Rameshwar Lal Danga 18.11.2025 under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

2.

The appeal is noted to be delayed for filing by 5 days. An application by the assessee seeking condonation of the delay has been filed before us stating that the assessee’s grandfather, who is more than 90 years of age, had been suffering from serious medical problems. That due to his advanced age, and deterior

The order continues below.

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