RAJENDRA KUMAR,SHAJAPUR vs. INCOME TAX OFFICER, SHAJAPUR

ITA 931/IND/2025Status: HeardITAT Indore08 May 2026AY 2019-20207 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) by accepting the assessee's explanation of sufficient cause. The matter was remanded to the AO for fresh adjudication on merits, ensuring the assessee is given an opportunity of hearing.

What were the facts?

The Assessing Officer (AO) treated Rs. 19,20,000 deposited in the assessee's bank account as unexplained income. The assessee's appeal before the CIT(A) was dismissed due to a delay of 105 days without adjudication on merits.

What were the issues?

Whether the delay in filing the first appeal before the CIT(A) was justifiable, and whether the matter should be remanded to the AO for a fresh assessment on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 148,Section 143(2),Section 142(1),Section 133(6),Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI

For Appellant: Shri Shashank Sharma, AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 30.04.2026Pronounced: 08.05.2026

Per B.M. Biyani, A.M.:

Feeling aggrieved by order of first-appeal dated 20.08.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of assessment-order dated 24.12.2023 passed by learned Assessment Unit of Income-tax Department [“Ld. AO”] u/s 147 r.w.s. 144 & 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2019-20, the assessee has filed this appeal on the grounds mentioned in Form No. 36 (Appeal Memo).

Rajendra Kumar ITA No. 931/Ind/2025 - AY 2019-20

2.

The background facts leading to present appeal are such that the AO,

on the basis of information i

The order continues below.

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