ASHUTOSH SHAH,PATNA vs. DEPUTY COMMISSIONER, CIRCLE -4 , PATNA

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ITA 619/PAT/2024Status: DisposedITAT Patna17 September 2025AY 2017-18Bench: this Bench. In this connection, the assessee has filed a petition explaining the reasons for such delay. Upon considering the submissions and materials placed, we are satisfied that there was reasonable cause for the delay. Accordingly, the delay of 143 days is condoned, and the appeal is admitted for adjudication. 3. Brief Facts of the Case are that the assessee filed return of income for the year under consideration declaring income of ₹10,36,550/-. The case was selected for limited scrut1 pages

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Facts

The assessee filed a return declaring income of ₹10,36,550/-, which was selected for limited scrutiny concerning large cash deposits during the demonetisation period. The Assessing Officer increased the total income to ₹43,34,050/- by adding ₹32,97,500/- under section 69A for cash deposits in specified bank notes.

Held

The Tribunal held that the assessee's appeal before the CIT(A) was dismissed ex parte without adjudicating the merits. In the interest of justice, the assessee deserves another opportunity to represent the case before the first appellate authority.

Key Issues

Whether the CIT(A) erred in dismissing the appeal ex parte without adjudicating the issues on merits, and if the assessee deserves another opportunity for a fair hearing.

Sections Cited

250, 143(3), 69A

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Income Tax Appellate Tribunal, “SMC” BENCH”, PATNA

For Respondent: Shri Rajat Datta, CIT-DR

Appearances by: Assessee represented by : None Department represented by : Shri Rajat Datta, CIT-DR Date of concluding the hearing : 16.09.2025 Date of pronouncing the order : 17.09.2025 O R D E R

PER SONJOY SARMA, JUDICIAL MEMBER

This appeal arises from order dated 29.03.2024, passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) [hereafter “the Ld. CIT(A)].

At the outset, it was brought to our notice that the appeal is delayed by 143 days in filing before this Bench. In this connection, the assessee has filed a petition explaining the reasons for such delay. Upon considering Ashutosh Shah the submissions and materials placed, we are satisfied that there was reasonable cause for the delay. Accordingly, the delay of 143 days is condoned, and the appeal is admitted for adjudication.

Brief Facts of the Case are that the assessee filed return of income for the year under consideration declaring income of ₹10,36,550/-. The case was selected for limited scrutiny for verifying large cash deposits during the demonetisation period. The Assessing Officer completed the assessment under section 143(3) of the Income-tax Act, 1961, determining the total income at ₹43,34,050/-, after making an addition of ₹32,97,500/- under section 69A of the Act on account of cash deposits in specified bank notes.

Aggrieved, the assessee preferred appeal before the learned CIT(A). However, the appeal was dismissed ex parte on the ground that the assessee did not appear in response to the notices issued.