RAMESH KUMAR AGARWAL,KOLKATA vs. I.T.O., WARD - 45(1), KOLKATA

ITA 172/KOL/2026Status: DisposedITAT Kolkata24 September 2026AY 2017-20185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to the assessee's severe health issues. The matter was remanded to the Assessing Officer to allow the assessee to substantiate the source of cash deposits, considering their medical condition.

What were the facts?

The assessee's appeal was filed with a significant delay due to ill health and lack of communication from their chartered accountant. The case involved additions made by the Assessing Officer on account of large cash deposits during the demonetization period.

What were the issues?

Whether the delay in filing the appeal should be condoned due to the assessee's medical condition and whether the addition on account of cash deposits during demonetization requires further examination.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 68,Section 80D,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Shri A. Kochar, AR
For Respondent: Shri Soumitra Ghosh, Addl. CIT, Sr. DR
Hearing: 21.09.2026Pronounced: 24.09.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

The present Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 14.05.2024, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2017-18. 2. There is a delay of 533 days in filing the captioned Appeal. The Assessee filed an application along with affidavit for condonation of delay narrating the reasons which are reproduced as under: -

“4. That the appellant unaware of the Order passed by the Ld. CIT(A), NFAC could not prefer an Appeal before the Hon’ble ITAT as because the Chartered Accountant looking after the matter did not update me about the same. Ramesh Kumar Agar

The order continues below.

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