PAVAN KUMAR GADIA,HYDERABAD vs. ITO., WARD 8(1), HYDERABAD.
ITA No 624 of 2025 Pavan Kumar Gadia
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आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ
IN THE INCOME TAX APPELLATE TRIBUNAL
Hyderabad ‘ DB-B ‘ Bench, Hyderabad
Before Shri Vijay Pal Rao, Vice-President
A N D
Shri Manjunatha, G. Accountant Member
आ.अपी.सं /ITA No.624/Hyd/2025
(िनधाŊरण वषŊ/Assessment Year: 2017-18)
Shri Pavan Kumar Gadia
Hyderabad
PAN:AAKHP4026M
Vs.
Income Tax Officer
Ward 8(1)
Hyderabad
(Appellant)
(Respondent)
िनधाŊįरती Ȫारा/Assessee by:
Shri K.A. Sai Prasad, CA
राज̾ व Ȫारा/Revenue by::
Shri Suresh Babu KN, Sr.AR
सुनवाई की तारीख/Date of hearing:
25/08/2025
घोषणा की तारीख/Pronouncement: 04/09/2025
आदेश/ORDER
Per Vijay Pal Rao, Vice President
This appeal by the assessee is directed against the order dated 23/09/2024 of the learned CIT (A)-NFAC Delhi, for the A.Y.207-18. 2. There is a delay of 129 days in filing the present appeal. The assessee has explained the reasons for the delay in the petition for condonation of delay which is supported by an affidavit of the assessee.
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We have heard the learned Counsel for the assessee as well as the learned DR on condonation of delay. The assessee has explained the cause of delay in the affidavit as under:
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Thus, it is clear that a very vague explanation has been made by the assessee in the affidavit without mentioning the time and date as well as the occasion when the assessee came to know about the impugned order passed by the learned CIT (A). The learned AR has also not brought any fact before us in support of the said explanation of the assessee. It is settled proposition of ITA No 624 of 2025 Pavan Kumar Gadia Page 4 of 6
law that the expression “sufficient cause” must be construed liberally in favour of the litigant so that the dispute could be decided as far as possible on merits and not on technicalities.
However, at the same time, the litigant is not allowed to use the process of law when there no justifiable cause explained by the assessee for approaching the Court belatedly. The reasons explained by the assessee on the face of it are very vague and therefore, not acceptable being unsatisfactory reasons.
Accordingly, we find that the assessee has not explained any justifiable reasons for the delay in filing the present appeal and Hence, we decline to condone the delay of 129 days in filing the present appeal.
The has raised the following grounds of appeal:
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The Assessing Officer has made an addition on account of unexplained cash deposits during the demonetization period of Rs.2,50,000/-. The assessee has explained before the Assessing Officer that the deposits are out of his regular income from other sources and earlier savings. However, the assessee has not filed any record or details to support the claim of the regular income as well as earlier savings. Further, before the learned CIT (A), the assessee has not responded to the notices issued by the learned CIT (A) and consequently, the addition made by the Assessing Officer was confirmed and the appeal of the assessee was dismissed.
Even before us, the assessee has not produced any record in support of the claim of the source of the deposits in the Bank Account during the demonetization period. Accordingly, in the facts and circumstances of the case, we do not find any error or illegality in the impugned order of the learned CIT (A), qua this issue.
In the result, appeal filed by the assessee is dismissed.
Order pronounced in the Open Court on 4th September, 2025. (MANJUNATHA, G.)
ACCOUNTANT MEMBER
(VIJAY PAL RAO)
VICE-PRESIDENT
Hyderabad, dated 4th September, 2025
Vinodan/sps
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Copy to:
S.No Addresses
1
Shri Pavan Kumar Gadia,c/o Katrapati & Associates, 1-1-
298/2/B/3 Sowbhagya Avenue Apts, 1st Floor, Ashok Nagar,
Street No.1 Hyderabad 500020
2
Income Tax Officer Ward 8(1) Signature Towers, Opp: Botanical
Gardens, Kondapur, Hyderabad 500084
3
Pr. CIT - Hyderabad
4
DR, ITAT Hyderabad Benches
5
Guard File
By Order