BHAWAR SINGH,DEWAS vs. INCOME TAX OFFICER (WARD-1), DEWAS, DEWAS

ITA 285/IND/2026Status: DisposedITAT Indore24 June 2026AY 2009-105 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, considering the assessee's low literacy and rural background. On merits, it held that since the revisionary order under Section 263 was quashed, the subsequent assessment order based on it became infructuous and was quashed.

What were the facts?

The assessee's appeal was filed after a significant delay of 572 days. The core issue was the addition of Rs. 32 lacs for unexplained cash deposits. The original assessment order was set aside by the PCIT under Section 263, but this revisionary order was later quashed by the ITAT.

What were the issues?

Whether the delay in filing the appeal should be condoned? Whether the assessment order passed pursuant to a quashed revisionary order is valid?

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI Dr. MANISH BORAD, ACCOUNTANT & MEMBER SHRI PARESH M. JOSHI

For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 22.6.2026

PER Dr. MANISH BORAD, A.M: This appeal of Assessee pertaining to A.Y. 2009-10 is directed against the order of First Appellate Authority

ITA No.285 of 2026 2

dated 31.5.2024 which is arising out of the order u/s 263 w.r.s.143(3)/147 of the Income Tax Act 1961 (hereinafter called as the ‘Act’) framed on 20.12.2019 by ITO-1, Dewas.

2.

The only effective issue raised in this appeal is challenging the addition of Rs.32 lacs for unexplained cash deposits in the bank accounts.

3.

We find that this appeal is time-barred by 572 days. The Ld. Counsel for the assessee referred to the affidavit with application for condonation of delay submitted that the assessee is an agri

The order continues below.

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