MOHAMMAD KASIF RAJA,MILIK TOLA, KHOKSA, BAISI vs. INCOME TAX OFFICER, WARD 3(1), PURNEA, PURNEA

ITA 322/PAT/2025Status: DisposedITAT Patna29 January 2026AY 2017-18Bench: IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘SMC' BENCH AT KOLKATA [Virtual Court] Before SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 322/PAT/2025 Assessment Year: 2017-18 Mohammad Kasif Raja (Appellant) Vs. ITO, Ward-3(1), Purnea (Respondent) PAN: BLRPR6656J Appearances: Assessee represented by : Ravi Shankar, Adv. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : 08-January-2026 Date of pronouncing the order : 29-1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and, considering the interest of justice, set aside the CIT(A)'s order. The matter was remitted back to the Assessing Officer for de novo reassessment, providing the assessee with a proper opportunity to be heard.

What were the facts?

The assessee, a CSP operator, had cash deposits in his bank accounts during demonetization. The Assessing Officer added a portion of these deposits as unexplained income, and the CIT(A) dismissed the assessee's appeal for lack of evidence and non-compliance.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without providing a proper opportunity to the assessee, and whether the additions made by the AO were justified without sufficient evidence.

Which sections of the Income-tax Act were involved?

Section 69A,Section 143(2),Section 144,Section 250,Section 44AD

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, PATNA ‘SMC’ BENCH AT KOLKATA

Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Addl/JCIT(A)-1, Bengaluru [hereinafter referred to as Ld. ‘Addl/JCIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2017-18 dated 28.03.2024. 1.1 The Registry has informed that the appeal is barred by limitation by 409 days. The assessee has filed a petition for condonation of delay explaining the reasons as under: ITA No.: 322/PAT/2025 Assessment Year: 2017-18 Mohammad Kasif Raja.

1.

2 After perusing the same, we are satisfied that the assessee had a reasonable and sufficient cause and was prevented from filing the instant appeal wit

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 69A

All 15,297 judgments and leading authorities on Section 69A →

Recent GST High Court judgments

Search GST case law →