ALPESHBHAI BALDEVBHAI RABARI,MEHSANA vs. THE ITO, WARD-1, MEHSANA

ITA 1237/AHD/2025Status: DisposedITAT Ahmedabad07 October 2025AY 2017-18Bench: S/SHRI SANJAY GARG, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR (Accountant Member)7 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, considering the assessee's rural background and bona fide belief. It admitted additional evidence to prove the pass-through nature of transactions and remanded the case to the AO for fresh adjudication, directing examination of the new evidence with an opportunity for the assessee. A cost of Rs. 5,000/- was imposed for the delay.

What were the facts?

The assessee, a Business Correspondent, faced an ex-parte assessment under Section 144, resulting in an addition of Rs. 54.69 lakhs as unexplained money under Section 69A for bank credits. The appeal to the CIT(A) was delayed by 620 days, which the CIT(A) refused to condone, leading to the confirmation of the addition. The assessee argued the bank credits were pass-through transactions and the delay was due to ignorance and mistaken belief.

What were the issues?

Whether the delay in filing an appeal should be condoned and whether bank credits representing pass-through transactions for a Business Correspondent constitute unexplained money under Section 69A.

Which sections of the Income-tax Act were involved?

Section 144,Section 250,Section 143(2),Section 142(1),Section 69A,Section 249(3),Section 249(2),Section 226(3),Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: S/SHRI SANJAY GARG & MAKARAND V.MAHADEOKARShri Dhrunal Bhatt, AR Shri Kalpesh Rupavatia, Sr.DR

For Appellant: Shri Kalpesh Rupavatia, Sr.DR
Hearing: 30/09/2025Pronounced: 07/10/2025

आदेश आदेश

PER MAKARAND V.MAHADEOKAR, AM: This appeal filed by the assessee is directed against the order dated 13.03.2025 passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as “the CIT(A)”] under section 250 of the Income-tax Act, 1961 [hereinafter referred to as “the Act”] for the assessment year 2017-18 arising out of the order dated 02.12.2019 passed by the Income Tax Officer, Ward 1, Mehsana, [hereinafter referred to as “Assessin

The order continues below.

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