GAJENDRA KUMAR,MAHOBA vs. INCOME TAX OFFICER WARD 2 (2)(4 ), BANDA
What did the Tribunal hold?
The Tribunal condoned the delay in filing the appeal, acknowledging that the assessee's non-compliance before the lower authorities was due to the prolonged illness and subsequent demise of his legal counsel. Given the potential for the assessee to explain the deposits, the Tribunal restored the matter to the file of the AO for fresh consideration in accordance with the law.
What were the facts?
The assessee deposited cash of Rs. 11,20,000/- into bank accounts during demonetization but did not file an Income Tax Return for AY 2017-18. The AO made an addition of Rs. 25,90,414/- under Section 69A for unexplained cash deposits, citing discrepancies between reported sales in VAT returns and bank deposits. The CIT(A) dismissed the assessee's appeal due to non-compliance with notices.
What were the issues?
1. Validity of addition for unexplained cash deposits under Section 69A of the IT Act. 2. Justification for dismissal of appeal by CIT(A) due to non-compliance where the assessee's counsel was deceased. 3. Condonation of delay in filing appeal before the Tribunal.
Which sections of the Income-tax Act were involved?
Section 250,Section 144,Section 69A,Section 221(1),Section 115BBE
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ALLAHABAD ‘SMC’ BENCH, ALLAHABAD
PER NIKHIL CHOUDHARY, A.M.: [ This is an appeal filed by the assessee against the orders of the ld. CIT(A) passed under section 250 of the Income Tax Act, 1961 on 3.01.2025, dismissing the appeal of the assessee against the orders of the ITO, Ward-2(2)(4), Banda dated 21.12.2019 passed under section 144 of the Income Tax Act. The grounds of appeal are as under:- “1. THAT the learned CIT (Appeal) has erred in law & facts in disallowing appeal and confirming the addition made by A.O. of Rs. 25, 90,414/- as cash deposits into bank account under Section 69A of IT Act, 1961 because all notices were issued u/s 250 of the act on ITBA Portal and no physical notice was issued to appellant on address mentioned i
The order continues below.
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More judgments on Section 69A
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- Hemal Paresh Madeka, Rajkot vs Asst.Commissioner of Income Tax…ITA 955/RJT/2026[2020-21]Status: Disposed19 Oct 2026AY 2020-21
- Neepaben Sunnybhai Motwani, Rajkot vs Income Tax Officer, RajkotITA 875/RJT/2026[2021-22]Status: Disposed19 Oct 2026AY 2021-22
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