ASHOKKUMAR A. BANTHIA,MUMBAI vs. DCIT, CENTRAL CIRCLE - 27, NEW DELHI

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ITSSA 5520/DEL/2024Status: FixedITAT Delhi27 June 2025AY 2015-164 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed both appeals in limine due to a significant delay in filing. The assessee's explanation for the delay was found to be vague and lacking specific dates, such as when the assessee became aware of the CIT(A)'s order, when they approached a Chartered Accountant, and when the appeal papers were prepared. The Tribunal held that there was no plausible reason to condone the delay. Consequently, the appeals were not admitted for hearing on their merits. The specific grounds of appeal concerning the legality of the Section 153A order, the addition of unsecured loans under Section 68, and the disallowance of deductions under Chapter VI-A were not adjudicated upon by the Tribunal due to the dismissal in limine. The operative direction was to dismiss the appeals.

What were the facts?

The assessee, Ashok Kumara A. Banthia, filed two appeals before the Income Tax Appellate Tribunal (ITAT), Delhi Bench 'A', against separate orders of the CIT(Appeals)-29, New Delhi, dated 26.10.2023. These appeals pertain to assessment years 2015-16 and 2016-17. The assessee's appeals were filed with a delay of 336 days (later stated as 339 days). The assessee provided reasons for the delay, citing inadvertence and lack of malafide intention, but the Tribunal found these reasons to be vague and lacking specific dates regarding when the assessee became aware of the CIT(A)'s order, when they approached a Chartered Accountant, and when appeal papers were ready. The Revenue was represented by Shri Jitender Singh, CIT DR, while the assessee was not present and did not file for adjournment.

What were the issues?

1. Whether the order passed under Section 153A of the Income Tax Act, 1961, is illegal and bad in law, considering no incriminating documents/papers/materials were found pursuant to a search action under Section 132 of the Act, and the reasons assigned are incorrect and contrary to the Act and rules. 2. Whether the CIT(A) erred in confirming the addition of Rs. 8,50,000/- and enhancing it to Rs. 10,00,000/- in respect of unsecured loans, treating them as unexplained cash credit under Section 68 of the Act without valid reasons. 3. Whether the CIT(A) erred in confirming the disallowance of Rs. 52,169/- made by the Assessing Officer, denying a legitimate claim of deduction under Chapter VI-A without valid reasons. Assessee's Contentions: The assessee argued that the order under Section 153A was illegal as no incriminating material was found. They also contended that the addition/enhancement of unsecured loans as unexplained cash credit under Section 68 and the disallowance of deductions under Chapter VI-A were made without valid reasons and were contrary to the Income Tax Act and rules. (Note: The judgment does not record specific arguments from the assessee on the merits, as they did not appear. The grounds of appeal reflect their stated position.) Revenue's Contentions: The Revenue was represented by the CIT DR. The judgment does not record specific arguments made by the Revenue.

Which sections of the Income-tax Act were involved?

Section 153A,Section 132,Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI M BALAGANESH

For Respondent: Shri Jitender Singh, CIT DR
Hearing: 02.06.2025

ITA Nos.5520 & 5521/Del/2024

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.5520 & 5521/Del/2024 िनधा�रणवष�/Assessment Years:2015-16 & 2016-17 बनाम ASHOK KUMARA A. BANTHIA DCIT, 601/2, Giri Residency CHS Ltd. Vs. Central Circle-27, 88/91, Andheri Kurla Road, New Delhi. J.B. Nagar, Andheri (E), Maharashtra. PAN No.AABPB9970H अपीलाथ� Appellant ��यथ�/Respondent

Assessee by None Revenue by Shri Jitender Singh, CIT DR

सुनवाईक�तारीख/ Date of hearing: 02.06.2025 27.06.2025 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M.

These two appeals are filed by the assessee against different orders of the Ld. CIT(Appeals)-29, New Delhi dated 26.10.2023 for the assessment years 2015-16 and 2016-17. The assessee raised the following common grounds except for the figures in these two assessment years: -

ITA Nos.5520 & 5521/Del/2024

1.

“On the facts and in the circumstances of the case and in law the Hon’ble CIT(A) erred in not treating the order passed u/s 153A of the Act as illegal and bad in law as pursuant to search action u/s 132 of the Act no such incriminating documents/papers/materials were found and the reason assigned for doing so are wrong and contrary to the Provisions of Income Tax Act and rules made there under.

2.

On the facts and in the circumstances of the case and in law, the Hon’ble CIT(A) erred in not only confirming the addition of Rs.8,50,000/- but enhancing the same to Rs.10,00,000/- in respect of unsecured loan by treating it as unexplained cash credit u/s 68 of the TT Act 1961 without assigning valid reason and the reasons assigned for doing so are wrong and contrary to the Provisions of Income Tax Act and rules made there under.

3.

On the facts and in the circumstances of the case and in law, the Hon’ble CIT(A) erred in confirming the disallowance of Rs.52,169/- made by the Ld AO by denying the legitimate claim of deduction made under Chapter VI-A without assigning valid reason and the reasons assigned for doing so are wrong and contrary to the Provisions of Income Tax Act and rules made there under.”

2.

In spite of issue of notice, none appeared on behalf of the

assessee, nor any adjournment was filed. We dispose of these

appeals on hearing the Ld. DR.

3.

Heard Ld. DR, perused the orders of the authorities below.

4.

Both these appeals are filed with the delay of 336 days and the

assessee filed petition along with affidavit explaining the reasons for

delay in filing these appeals. 2

ITA Nos.5520 & 5521/Del/2024

5.

On perusal of the reasons explained in the affidavit filed by the

assessee it is the submission of the assessee that the status of appeal

came to be known in the month of July when the assessee logged into

this system for filing return of income for AY 2024-25 and checking

the tax credit in form 26AS and the assessee stated that it took steps

immediately for filing the appeal by approaching the Chartered

Accountant and decided to file appeal in the month of August, the

appeal papers got ready in the third week of November and the

appeals were filed on 27.04.2024 with the delay of 339 days. It was

stated the reasons for delay in filing the appeals were inadvertent

and without any malafide intention and therefore requested for

condonation of delay. Perusal of the reasons show that the assessee

failed to specify the details clearly that is the date on which the

assessee came to know about the order of the Ld. CIT(Appeals), the

date on which Assessee approached the Chartered Accountant for

filing the appeals, the date when the appeal papers are ready, etc.

Therefore, the reasons given by the assessee are very vague without

any specific dates. Thus, there is no plausible reason to condone the

delay in filing these appeals before the Tribunal. Thus, these two

appeals are liable to be dismissed in limine without admitting these

appeals. Accordingly, we dismiss these appeals in limine.

ITA Nos.5520 & 5521/Del/2024

6.

In the result, appeals of the assessee are dismissed in limine.

Order pronounced in the open court on 27.06.2025

Sd/- Sd/- (M BALAGANESH) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 27.06.2025 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

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