G S JEWELS,KANPUR vs. INCOME TAX OFFICER, WARD 1(1)(5), KANPUR

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), Thiruvanantpuram, dated 27.10.2025, for the AY 2017-18. The assessee has raised the following grounds of appeal:

“1. That on the facts and circumstances of the case and in law, the Learned CIT(A) has erred in confirming the addition of Rs. 10,75,000/- made under section 68 of the Income Tax Act, 1961, treating the capital introduced by the partner as unexplained cash credit. 2. That the Learned CIT(A) has failed to appreciate that the amount in question represented capital introduced by an identifiable partner and the

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same could not have been treated as unexplained income in the hands of the appellant firm 3. That the authorities below have erred in law and on facts in not properly appreciating the explanation and evidences furnished by the appellant during the course of assessment as well as appellate proceedings. 4. That the impugned order passed by the Learned CIT(A) is non-speaking, passed without proper application of mind and without dealing with the submissions made by the appellant, and is therefore liable to be set aside. 5. That the orders passed by the authorities below are bad in law, arbitrary in nature, passed without granting proper and effective opportunity of being heard and violative of the principles of natural justice. 6. That the assessment order passed u/s 143(3) and the appellate order passed u/s 250 are bad in law and liable to be quashed.”

(B) In this case assessment order dated 31.12.2019 was passed under section 143(3) of the Income Tax Act, 1961 (the Act) whereby the assessee’s total income was determined at Rs. 10,89,340/- as against the returned income of Rs. 14,340/-. The aforesaid assessment order the addition of Rs. 10,75,000/- was made under section 68 of the Act. The assessee’s appeal against the assessment order was dismissed by the First Appellate Authority (FAA) vide impugned appellate order dated 27.10.2025. The present appeal has been filed by the assessee against the aforesaid impugned appellate order darted 27.10.2025. The Counsel for the assessee who filed this appeal on 02.03.2026 was informed at the time of filing of appeal, that the assessee’s appeal suffered from the following defects:

(i) Challan is deposited in wrong head. (ii) Affidavit in support of condonation of delay application is not attached.

(B.1) The assessee was advised to rectify the defects within 10days.

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(B.2) Separately, defect memo was also issued intimating the following defects:

“1. Appeal is time-barred by 61 days. 2. Original affidavit in support of Petition for condoning the delay in filing appeal / application is not filed. 3. Tribunal Appeal Fee filed in wrong Head/Category. Fee should be filed in ‘Self Assessment Tax (300)’ – ‘Others’ Category. 4. CIT(A) order is not legible.”

(B.2.1) However, the defects have not been removed by the assessee despite substantial passage of time. Hence the appeal deserves to be dismissed as not maintainable, as defects have not been removed. Moreover, the appeal has been filed beyond the time limit prescribed under section 253(3) of the Act. However the assessee has not filed any application for condonation of delay in filing of this appeal within the meaning of section 253(5) of the Act. Moreover, there was no representation from the assessee’s side at the time of hearing on 04.05.2026.Therefore,it is held that the appeal is barred by limitation.

(B.3) In view of foregoing paragraphs (B), (B.1), (B.2) and (B.2.1) of this order, this appeal is dismissed being defective and also being barred by limitation. (C) By way of abundant caution, it is hereby clarified that the appellant/assessee will be at liberty to approach the ITAT, as per Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963 (the Rules), if the assessee satisfies the Tribunal that there was sufficient cause for not filing the appeal within time prescribed under section 253(3) of the Act and if the assessee removes the aforesaid defects mentioned in foregoing paragraphs of this order

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and further if the assessee satisfies ITAT that there was sufficient cause for non-appearance at the time of hearing on 04.05.2026.

(G) In the result, the appeal is dismissed.

(Order was pronounced in the open court on 05/05/2026)

Sd/-- (ANADEE NATH MISSHRA) Accountant Member Date: 05/05/2026 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