ST AUGUSTINES COLLEGE MANOHARPUR,MANOHARPUR vs. INCOME TAX OFFICER, RANCHI

ITA 94/RAN/2026Status: DisposedITAT Ranchi18 June 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) to decide the appeal on merit after the assessee files an application for condonation of delay. The CIT(A) had previously dismissed the appeal solely on the grounds of delay.

What were the facts?

The assessee, an AOP, had cash deposits of Rs. 99,17,818/- and did not file a return of income. After reopening, income was assessed at Rs. 6,79,503/- and penalty proceedings under Section 270A were initiated.

What were the issues?

Whether the CIT(A) should have decided the appeal on merit instead of dismissing it for delay without considering condonation. The assessee's request to have the appeal decided on merits by the CIT(A).

Which sections of the Income-tax Act were involved?

Section 139,Section 148,Section 143(3),Section 147,Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri J.P. Sharma, A.R
For Respondent: Shri Shubham Agarwal, Sr.DR
Hearing: 02/06/2026Pronounced: 18/06/2026

PER: RATNESH NANDAN SAHAY, A.M.

1.

This appeal by the assessee is directed against the order of the learned National Faceless Appeal Centre (NFAC), Delhi [in short, the ld. CIT(A)] dated 05/09/2025 for the Assessment Year (AY) 2018-19. 2. Facts of the case, in brief, are that the assessee is holding the status of AOP. The case was reopened for assessment on the basis of information that the assessee during the assessment year under consideration had made cash deposits of Rs. 99,17,818/- in the bank accounts maintained with Canara Bank. The assessee has also not filed return of income under Section 139 of the

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 139

All 3,629 judgments and leading authorities on Section 139 →

Recent GST High Court judgments

Search GST case law →