BARIGALA SAROJA,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

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ITA 472/VIZ/2024Status: DisposedITAT Visakhapatnam18 July 2025AY 2017-18Bench: the Tribunal. In respect of the belated filing of the appeal, the assessee filed a petition seeking condonation of delay along with an affidavit dated 24/01/2025 and explained the reasons for such delay. For the sake of immediate reference, the contents of the said affidavit are extracted herein below: "1.......8 pages
AI SummaryRemanded

What did the Tribunal hold?

The Income Tax Appellate Tribunal condoned the delay of 402 days in filing the appeal before the CIT(A)-NFAC, accepting the assessee's reason of ill health. The Tribunal remitted the matter back to the CIT(A)-NFAC for fresh adjudication on merits, with a direction for the assessee to cooperate.

What were the facts?

The assessee made substantial cash deposits during the demonetization period, leading the AO to make a best judgment assessment of Rs. 3,66,86,930/- as unexplained money under Section 69A after the assessee failed to respond to notices and filed an invalid return. The assessee appealed this order to CIT(A)-NFAC with a delay of 402 days, which was dismissed in limine due to unsubstantiated reasons for the delay. The current appeal is against this dismissal.

What were the issues?

1. Condonation of delay in filing appeal before the Commissioner of Income Tax (Appeals). 2. Validity of best judgment assessment and addition of unexplained cash deposits under Section 69A of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 144,Section 142(1),Section 139(4),Section 133(6),Section 69A,Section 249(2),Section 249(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

For Appellant: Dr. Satyasai Rath, CIT-DR

आदेशकीप्रनतनलनपअग्रेनर्त/ Copy of the order forwarded to:-

1. 1. निर्धाररती/The Assessee : Barigala Saroja, D.No. 1-604/302, Sarada Residency, Kothapet, Mangalagiri, Guntur, Andhra Pradesh-522503. 2. रधजस्व/ The Revenue : Income Tax Officer, Ward-2(1), O/o. ITO, Lakshmipuram Main Road, Guntur, Andhra Pradesh- 522006.

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