PARUL TULSIDAS MISTRY,VADODARA vs. THE ITO, WARD-1(2)(4), VADODARA
Facts
The assessee, a stamp vendor, appealed against an ex-parte order of the CIT(A) that confirmed an addition of Rs. 54,54,750/- for cash deposits during the demonetization period. There was a 551-day delay in filing the appeal before the ITAT, attributed to the assessee's unfamiliarity with tax procedures and incorrect communication of hearing notices to unmonitored email IDs. The assessee only became aware of the order when her current consultant checked her refund status.
Held
The Tribunal condoned the delay of 551 days, set aside the CIT(A)'s ex-parte order, and restored the matter back to the file of the CIT(A) for fresh adjudication on merits. This was subject to the assessee depositing a cost of Rs. 5,000/- in the Prime Minister's National Relief Fund, ensuring a proper opportunity of hearing.
Key Issues
Condonation of delay in appeal; validity of ex-parte CIT(A) order; opportunity to explain cash deposits during demonetization.
Sections Cited
Section 250 of the Income Tax Act, 1961, Section 143(3) of the Income Tax Act, 1961, Rule 34 of ITAT Rules, 1963
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: Shri Sanjay Garg & Shri Makarand V. Mahadeokar
आदेश की ितिलिप अ!ेिषत/Copy of the Order forwarded to : अपीलाथ" / The Appellant 1. 2. #थ" / The Respondent. 3. संबंिधत आयकर आयु% / Concerned CIT 4. आयकर आयु% अपील ( ) / The CIT(A)- (NFAC), Delhi 5. िवभागीय ितिनिध आयकर अपीलीय अिधकरण अहमदाबाद /DR,ITAT, Ahmedabad. , , 6. गाड� फाईल / Guard file.
आदेशानुसार/ BY ORDER, स#ािपत ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad
Date of dictation (dictation on computer)) : 25.2.2026 2. Date on which the typed draft is placed before the : 25.2.2026 Dictating Member. 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating : Member for pronouncement. 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the : Sr.P.S./P.S. 7. Date on which the file goes to the Bench Clerk. : 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar : for signature on the order. 10. Date of Despatch of the Order :