RAJESH KUMAR,PATHANKOT vs. ITO, WARD 1, PATHANKOT, PATHANKOT

ITA 435/ASR/2025Status: DisposedITAT Amritsar27 April 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before it, citing the medical emergency of the assessee's counsel and lack of proper service of the CIT(A)'s order. The Tribunal set aside the matter to the AO for fresh assessment 'denovo' after considering the documentary evidence filed by the assessee.

What were the facts?

The assessee deposited Rs. 17.14 lakhs in cash during the demonetization period, explaining it as out of trading sales. The AO added the entire cash deposit of Rs. 1.67 crores under Section 68 due to lack of supporting evidence. The CIT(A) dismissed the appeal due to a significant delay in filing.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and whether the AO should re-examine the cash deposits with supporting documentary evidence.

Which sections of the Income-tax Act were involved?

Section 68,Section 249(2),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. UDAYAN DASGUPTA & SH. KRINWANT SAHAY

For Appellant: Adv and Sh
Hearing: 18.02.2026Pronounced: 27.04.2026

Per: Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of ld. CIT(A), NFAC, Delhi, passed u/s 250 of the IT Act, 1961, dated 27.11.2023 which has emanated from the order of AO, NFAC, Delhi, passed u/s 147 r.w.s. 144 r.w.s. 144B of the Act, dated 27.03.2022. 2. Condonation of Delay: This appeal is belatedly filed by 472 (four hundred seventy two days) and the assessee has explained the delay 2 Assessment Year: 2017-18

supported by an affidavit that the order of the Ld. CIT (A) has not been served on the email id mentioned in Form 35 lovishbali@canipun.com, and as such the assessee was unaware of the

The order continues below.

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