RAKESH CHANDRA SHIL SARMA,BELONIA vs. ITO WARD UDAIPUR, UDAIPUR
Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM Rakesh Chandra Shill Sarma C/o Sadhan Chandra Shill Sarma, North Haripur, Matai, Belonia, Tripura-799155 Vs. ITO Ward Udaipur Ward Udaipur, Giridhari Market, Bank of India, Central Road, Udaipur, Gomati Tripura-799120 (Appellant) (Respondent) PAN No. GAVPS5413Q
PER BENCH:
This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals)-1, Jaipur (hereinafter referred to as the “Ld. CIT(A)”] dated 11.11.2025 for the AY 2017-18. 2. The issue raised by the assessee is against the order of ld. CIT (A) confirming the addition at the rate of 8% on total deposits in the bank as made by the ld. AO and assessed the income.
3. The assessee is engaged in the business of sale of tickets/ booking and therefore, these payments are made to the Air Lines travel agent and hotels, etc. therefore, the entire deposit into the bank did not represent the gross receipt of the assessee on which the assessee has earned commission even less than 1.5%. Therefore, the ld.
Rakesh Chandra Shill Sarma; A.Y. 2017-18
Counsel for the assessee stated that the issue needs to be examined at the level of the ld. AO so that the correct income could be brought to tax. The ld. AR also pointed out that the ld. AR dismissed the appeal without condoning the delay of 374 days. The ld. AR therefore prayed that delay before the ld. CIT (A) may be condoned and appeal may be restored to the file of the ld. AO / JAW.
4. The ld. DR on the other hand relied heavily on the orders of the ld.
authorities below.
5. After hearing the rival contentions and perusing the materials available on record, we find that the ld. CIT (A) has dismissed the appeal without deciding the issue on merit by not condoning the delay of 374 days. We have examined the reason for delay in filing the appeal and find the same to be reasonable and bonafide.
Accordingly, we condone the delay and restore the issue back to the file of the ld. AO with a direction to re-adjudicate the issue after taking into account all the evidences filed by the assessee. Needless to say that the assessee should be given a reasonable opportunity of hearing before deciding the issue.
6. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 13.03.2026. (RAJESH KUMAR)
(DUVVURU RL REDDY)
(ACCOUNTANT MEMBER)
(VICE PRESIDENT)
Guwahati, Dated: 13.03.2026
Sudip Sarkar, Sr.PS
Rakesh Chandra Shill Sarma; A.Y. 2017-18
Copy of the Order forwarded to:
BY ORDER,//
Sr. Private Secretary/ Asst.