RAJVANSH HOTEL,GADARWARA vs. INCOME TAX OFFICER WARD, NARSINGHPUR

ITA 145/JAB/2025Status: DisposedITAT Jabalpur28 August 2025AY 2017-18Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the assessee had sufficient cause for the delay in filing the appeal before the CIT(A), and the Departmental Representative had no objection. Therefore, the delay should have been condoned.

What were the facts?

The assessee engaged in hospitality business declared rental income. The CPC reclassified part of this income, leading to an additional assessment and demand. The assessee filed an appeal with the CIT(A), which was dismissed on grounds of limitation without deciding on merits.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal on limitation without considering sufficient cause for the delay and whether the delay should be condoned.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 249(2),Section 249(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Dhiraj Ghai, C.A

(A) This appeal vide I.T.A. No.145/JBP/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 28/03/2025 (DIN & Order No.ITBA/APL/S/250/2024- 25/1075186614(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B) The facts of the case, in brief, are that the assessee is engaged in hospitality business and filed its return of income for the year under consideration declaring rental income under the head “profit and gains from Assessment Year:2017-18 2

business or profession” amounting to Rs.1,88,637/-. The CPC processed the return filed by the assessee and in the intimation issued u/s 143(1) of the Act, reclassified part of the income as

The order continues below.

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