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Facts
The assessee, an individual, filed a return for AY 2017-18 declaring NIL income. The assessment order added Rs.92,36,863/- under section 69(A) as unexplained money. The CIT(A) dismissed the assessee's appeal in limine due to a delay of 9 days in filing.
Held
The Tribunal considered the submissions and decided that in the interest of justice, the assessee should be given a last opportunity to appear and file evidence before the CIT(A). The impugned order was set aside, and the appeal was restored to the CIT(A) for a fresh hearing on merits.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal in limine on account of delay, and if a fresh opportunity should be granted to the assessee to present evidence.
Sections Cited
69(A), 143(3), 14A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI
Before: MS. PADMAVATHY S & SHRI MANU KUMAR GIRI
आदेश / O R D E R
PER MANU KUMAR GIRI, JM:
This captioned Appeal filed by the Assessee is directed against the orders of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, [CIT(A)] dated 13.10.2025 for Assessment Year 2017-18.
Brief Facts of the case: The Assessee is an Individual who filed the return of income for the AY 2017-18 on 10.03.2018 after declaring a total income of Rs. NIL. During the year, the Assessee had declared income from Profit and Gains from business and profession and income from other sources.
The Assessment Order has been passed u/s.143(3) dated 23.12.2019 making an addition of Rs.92,36,863.00/- u/s 69(A)
being unexplained money.
The Learned AR for the Assessee has challenged the Assessment Order before the CIT(A). The Learned CIT(A) vide its order dated 13.10.2025 dismissed the appeal of the Assessee in limine on account of delay of 9 days in filing the appeal. Now, the Assesee preferred an appeal before this Tribunal.
The Learned AR for the Assessee pleaded before the Learned CIT(A) that Tax Consultant was pre-occupied which caused the delay in filing the appeal. The assessee is also senior citizen aged 77 yrs.
Per contra, Learned DR for the Revenue, supported the order of the Learned CIT(A) and pleaded for the dismissal of the Appeal.
We have heard the rival submissions and gone through the orders of the ld.CIT(A) and AO. We are of the considered opinion that in the interest of justice, the Assessee should be given last opportunity to appear and file the relevant evidence/documents before the Ld. CIT(A) to substantiate the addition of cash deposit and issue of section 14A disallowance.
Accordingly, the impugned order is set aside and the appeal is restored back to the file of the Ld.CIT(A) for hearing an appeal afresh on merits. Needless to say, the ld.CIT(A) while proceeding with the appeal hearing afresh would grant proper opportunity of hearing to the assessee. The ld.AR also assured the bench that the assessee will diligently appear and participate in the appellate proceedings.
In the result, appeal filed by the assessee is allowed for statistical. Order pronounced on the 27th day of December, 2025, in Chennai. Sd/- Sd/- (प�ावती एस) (मनु कुमार िग�र) (PADMAVATHY S) (MANU KUMAR GIRI) लेखा सद*य/ACCOUNTANT MEMBER �या�यक सद*य/JUDICIAL MEMBER
आदेश क ��त,ल-प अ.े-षत/Copy to:
अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF