RAVIKANT KHARE,TIKAMGARH vs. INCOME TAX OFFICER WARD , TIKAMGARH

ITA 37/JAB/2025Status: DisposedITAT Jabalpur26 August 2025AY 2013-14Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that there was sufficient cause for the delay in filing the appeal before the CIT(A) and that the CIT(A) should have condoned the delay. The matter was restored to the Assessing Officer for a de novo assessment.

What were the facts?

The assessee filed a return of income, and the Assessing Officer completed the assessment under section 143(3)/147, making additions on account of unexplained money. The assessee's appeal before the CIT(A) was dismissed for non-prosecution and being time-barred.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-prosecution and limitation without considering the sufficient cause for delay. Whether the assessee was provided a reasonable opportunity by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 69A,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

(A) This appeal vide I.T.A. No.37/JBP/2025 has been filed by the assessee for assessment year 2013-14 against impugned appellate order dated 16/02/2023 (DIN & Order No.ITBA/NFAC/S/250/2022-23/1049809408(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B) The facts of the case, in brief, are that the assessee is an individual and filed his return of income showing income of Rs.1,80,120/-. The Assessing Officer completed the assessment and passed assessment order Assessment Year:2013-14 2

on 25/12/2018 under section 143(3)/147 of the Income Tax Act, 1961 (“the Act” for short) and determined the total income of the assessee at Rs.8,21,120/- by making addition of Rs.2,15,000/- on account of unexplaine

The order continues below.

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