AMIT KUMAR YADAV,SEONI vs. INCOME TAX OFFICER, SEONI

ITA 168/JAB/2024Status: DisposedITAT Jabalpur28 August 2025AY 2018-19Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, finding sufficient cause due to the assessee's lack of awareness of the proceedings. The Tribunal restored the assessment to the AO for fresh examination and deleted the penalties as premature or unsustainable.

What were the facts?

The assessee's return of income was filed for AY 2018-19. The AO added a large cash deposit to the assessee's income under Section 68, treating it as unexplained cash credit and also initiated penalty proceedings. The assessee appealed to the CIT(A) after a significant delay.

What were the issues?

Whether the delay in filing the appeals should be condoned and whether the addition made by the AO and the penalties levied are sustainable on merits.

Which sections of the Income-tax Act were involved?

Section 68,Section 115BBE,Section 271AAC(1),Section 272A(1)(d),Section 144,Section 143(2),Section 142(1)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)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, JABALPUR BENCH, JABALPUR

Before: SH. KUL BHARAT & SH. NIKHIL CHOUDHARY

Hearing: 19.08.2025Pronounced: 28.08.2025

PER NIKHIL CHOUDHARY, A.M.

These three appeals have been filed by the assessee, against the various orders of the ld. CIT(A), NFAC under section 250 of the Income Tax Act, 1961 passed separately on 29.08.2024, dismissing the appeals of the assessee against the assessment order passed under section 144 on 27.04.2021, the order under section 272A(1)(d) dated 9.01.2022 and the order under section 271AAC(1) passed on 3.02.2022. As both the penalties emanate from the same assessment order and are its consequences, they are being taken up together with the Assessment for the sake convenience. The grounds of appeal are as under:- “1. That the learned CIT Appeal

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 68

All 29,931 judgments and leading authorities on Section 68 →

Recent GST High Court judgments

Search GST case law →