DILIP KUMAR RAMESH CHANDRA AGRAWAL,CHHINDWARA vs. INCOME TAX OFFICER WARD 1, CHHINDWARA

ITA 75/JAB/2024Status: DisposedITAT Jabalpur11 June 2025AY 2013-14Bench: SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY (Accountant Member)4 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the CIT(A)'s order and restored the appeal to the CIT(A)'s file for a fresh decision. The CIT(A) was directed to provide an adequate opportunity of hearing and to verify the evidence filed by the assessee.

What were the facts?

The assessee's appeal was filed 374 days late due to the assessee's counsel suffering a leg fracture. The CIT(A) had dismissed the appeal for want of prosecution. The ITAT condoned the delay.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the CIT(A) erred in dismissing the appeal without a decision on merits.

Which sections of the Income-tax Act were involved?

Section 68

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

Before: SHRI KUL BHARAT & SHRI, NIKHIL CHOUDHARY

For Appellant: Shri Rahul Bardia, Adv
For Respondent: Shri Alok Bhura, Sr. CIT(DR)

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 28.02.2023 pertaining to the assessment year 2013-14. The assessee has raised the following grounds of appeal: -

“1. The order passed by the Ld. CIT(A) is bad in law and facts, void ab initio and without juri iction.

2.

The Ld. CIT(A) erred in law and facts of the case in sustaining the addition of Rs.16,87000/- u/s 68 against cash credited in the capital a/c.

3.

The appellant reserves the right to add or amend any ground of appea

The order continues below.

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