UTTAM TUKARAM GAWANDE,AURANGABAD vs. AO, AURANGABAD

ITA 2692/PUN/2026Status: DisposedITAT Pune25 September 2026AY 2015-164 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It held that the assessee had discharged the primary onus regarding the cash deposits by providing Aadhar cards of lenders and that retirement benefits and agricultural income were sufficient to explain the source of funds. The addition for unexplained cash deposit was deleted.

What were the facts?

The assessee's appeal was filed with a delay of 241 days. The Assessing Officer made additions for unexplained cash deposits, salary income, and interest/dividend income. The assessee is a senior citizen who retired from government service and owns agricultural land.

What were the issues?

Whether the addition for unexplained cash deposit was justified, and whether salary and interest/dividend income declared in the return filed in response to a notice u/s 148 should be treated as income.

Which sections of the Income-tax Act were involved?

Section 69A,Section 147,Section 144,Section 144B,Section 148,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “SMC”, PUNE

Before: DR.MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Ms. Shreya Indapurkar
For Respondent: Smt. R.M. Brindha
Hearing: 30.07.2026Pronounced: 25.09.2026

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of assessee pertaining to A.Y. 2015-16 is directed against the order dated 29.07.2025 of National Faceless Appeal Centre, Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Assessment order dated 01.03.2024 passed u/s.147 r.w.s.144 r.w.s.144B of the Act.

2.

Registry has pointed out that the appeal is barred by limitation as the assessee has filed the appeal before this Tribunal with a delay of 241 days. Assessee has filed an affidavit explaining the reasons which led to delay. On due consideration of the said reasons, we f

The order continues below.

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