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20 results for “condonation of delay”+ Unexplained Cash Creditclear

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Key Topics

Section 14420Addition to Income19Cash Deposit15Section 69A13Section 14711Section 1489Section 689Unexplained Money9Section 250

OM PRAKASH GUPTA,GWALIOR vs. INCOME TAX OFFICER, WARD 3(2), GWALIOR

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 372/AGR/2025[2017-2018]Status: DisposedITAT Agra17 Feb 2026AY 2017-2018

Bench: : Shri S. Rifaur Rahmanassessment Year: 2017-18 Om Prakash Gupta Vs. Income Tax Officer, Site No. 1, City Centre Ward 3(2), Gwalior Gwalior, Madhya Pradesh, India Pan : Agspg9180F (Appellant) (Respondent) Assessee By Shri Gaurav Goyal, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 17.02.2026 Order

Section 139(1)Section 143(2)Section 144Section 147Section 148Section 69ASection 80T

condonation of delay has been filed by the assessee. In this situation, the Bench adopts the lenient view for such 391 days delay in filing the appeal by the assessee in order to meet the overall justice, and admits the same as the Department has not raised any objection. 3. Aggrieved, the assessee is in appeal before ITAT, raising following

8
Section 271(1)8
Section 142(1)7
Demonetization7

ANAND KUMAR JAIN,AGRA vs. INCOME TAX OFFICER, WARD-1(1)(1), AGRA

In the result, appeal filed by the assessee is allowed

ITA 345/AGR/2025[2017-2018]Status: DisposedITAT Agra20 Feb 2026AY 2017-2018

Bench: : Shri S. Rifaur Rahmanassessment Year: 2017-18 Anand Kumar Jain Vs. Income-Tax Officer, 30/41, Chhipitola Ward-1 (1)(1), Agra Agra Pan :Aarpj3189L (Appellant) (Respondent) Assessee By Shri Gaurav Goyal , Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 20.02.2026 Order

Section 115BSection 143(2)Section 44ASection 68

delay is condoned. 3. Brief facts of the case are, the assessee filed his return of income on 15.01.2018 declaring total income of Rs. 3,46,660/-. The case of the assessee was selected for scrutiny. Accordingly, notice u/s 143(2) and 142(1) were issued and served on the assessee. The assessee as claimed, remained engaged as a scrap

SATYENDRA KUMAR SINGH,ETAWAH vs. INCOME TAX OFFICER 2(2)(5) ETAWAH, ETAWAH

In the result, both the appeals are allowed for statistical purposes

ITA 90/AGR/2025[2013-14]Status: DisposedITAT Agra29 May 2025AY 2013-14

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 147Section 250Section 250(6)Section 271(1)(c)Section 69A

unexplained cash deposit in assessee’s bank account, addition of Rs.3,04,874/- made as undisclosed salary credited to the same bank account, addition of Rs.15,880/- as undisclosed interest income by the Assessing Officer, vide assessment order dated 20.09.2021 passed u/s. 147 r.w.s 144 of the Act. Learned CIT(Appeals) has also confirmed consequential penalty of Rs.2

SATYENDRA KUMAR SINGH,ETAWAH vs. INCOME TAX OFFICER WARD 2(2)(5), ETAWAH

In the result, both the appeals are allowed for statistical purposes

ITA 91/AGR/2025[2013-14]Status: DisposedITAT Agra29 May 2025AY 2013-14

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 147Section 250Section 250(6)Section 271(1)(c)Section 69A

unexplained cash deposit in assessee’s bank account, addition of Rs.3,04,874/- made as undisclosed salary credited to the same bank account, addition of Rs.15,880/- as undisclosed interest income by the Assessing Officer, vide assessment order dated 20.09.2021 passed u/s. 147 r.w.s 144 of the Act. Learned CIT(Appeals) has also confirmed consequential penalty of Rs.2

SARMAN RAI,JHANSI vs. INCOME TAX OFFICER, WARD - 2(3)(3), JHANSI, JHANSI

In the result, the appeal is allowed for statistical purposes

ITA 86/AGR/2025[2012-13]Status: DisposedITAT Agra29 May 2025AY 2012-13

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2012-13

Section 142(1)Section 144Section 147Section 148Section 250Section 69A

unexplained sources and therefore the income has escaped assessment without considering the return filed by the appellant. 2. That under the facts and circumstances of the case the learned Authorities below have erred both on facts and in law initiating reassessment proceedings with mere information without application of mind for forming of such belief that the cash deposited

JOURA CO-OPERATIVE MARKETING SOCIETY LIMITED ,MORENA, MADHYA PRADESH vs. ITO, MORENA

In the result, appeal filed by the assessee is allowed

ITA 237/AGR/2025[2018-19]Status: DisposedITAT Agra19 Feb 2026AY 2018-19

Bench: : Shri S. Rifaur Rahmanassessment Year: 2018-19 Joura Co-Operative Marketing Vs. Income-Tax Officer, Society Limited Ward-1, Morena The Joura Dist Morena Dist. Morena Pan :Aabaj1828K (Appellant) (Respondent) Assessee By Shri S. N. Agarwal, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 Order

Section 144Section 148Section 151Section 68

condonation of delay before us. In this situation, the Bench adopts the lenient view for such 15 days delay in filing the appeal by the assessee and admits the same for adjudication as the Department has not raised any objection. 3. Brief facts of the case are, the assessee is a Co-operative Marketing Society registered under Madhya Co-operative

BRAJENDRA VIKRAM SINGH ,JALAUN vs. ITO WARD 2(1)(5), ORAI

In the result, the appeal of the assessee is dismissed

ITA 120/AGR/2025[2017-18]Status: DisposedITAT Agra24 Jun 2025AY 2017-18

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalincome Tax Officer, Brajendra Vikram Singh Ward-2(1)(5), 58, Ram Nagar Ajnari Vs. Orai-285001. Road, Orai, Jalaun-285001. Pan-Ciops6701G (Appellant) (Respondent) Assessee By None Department By Shri Shailendra Srivastava. Sr. Dr Date Of Hearing 19/05/2025 Date Of Pronouncement 24/06/2025

Section 143(2)Section 250Section 6

condone the delay and admit the appeal of the assessee to decide the same on merits. Shri Brajendra Vikram Singh vs. PCIT 4. The brief facts of the case are that assessee is an individual and filed his return of income for impugned year on 26.02.2018 declaring total income of Rs.79,510/-. The assessee also filed the revised return

AJAY KUMAR AGARWAL,HATHRAS vs. ASSESSMENT UNIT, HATHRAS

In the result, appeal is allowed for statistical purposes

ITA 230/AGR/2025[2018-19]Status: DisposedITAT Agra26 Sept 2025AY 2018-19

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2018-19

Section 144Section 250

condonation of delay. 2. Brief facts state that the assessee did not file return of income for the assessment year 2018-19. Department had an information that the assessee received credit entries of Rs.1,48,01,612/- including cash deposit of Rs.1,00,000/- in his bank account with State Bank of India, Hathras. That apart the assessee had also

DEEPENDRA KUMAR,ETAH vs. ITO,WARD-4(3)(1), ETAH

In the result, assessee’s appeal is allowed for statistical purposes

ITA 331/AGR/2025[2012-13]Status: DisposedITAT Agra26 Nov 2025AY 2012-13

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2012-13

Section 144Section 147Section 148Section 250

delay of about 944 days caused in filing the appeal is accordingly condoned. 4. Briefly stated, the facts are that based on the information available with the department, it was noticed that the appellant assessee had deposited cash aggregating to ₹14,35,000/- on various dates in his bank 2 | P a g e account No. 0370101027294 maintained with Canara

NEETA AGARWAL,AGRA vs. INCOME TAX OFFICER, 2(1)(2), AGRA, AGRA

In the result, the appeal of the Assessee is allowed for statistical purposes

ITA 213/AGR/2025[2016-17]Status: DisposedITAT Agra04 Dec 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Neeta Agarwal, Vs. Income Tax Officer, E-23, New Agra, Agra Ward-2(1)(2), Agra (Appellant) (Respondent) Pan: Aaxpa0936E Assessee By : Shri Amit Goyal, Adv Shri Nitin Goyal, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 04/12/2025

For Appellant: Shri Amit Goyal, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 10(38)Section 143(3)Section 148Section 151Section 234BSection 271(1)Section 68Section 69C

condone the delay in the interest of substantial justice and admit the appeal of the Assessee for adjudication. 3. The Assessee has raised the following grounds of appeal before us:- Neeta Agarwal “1. That on the facts and in the circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals), NFAC has erred in confirming

SHIVA PRESERVATION PRIVATE LIMITED,ETAWAH vs. ITO, WARD 2(2)(5), ETAWAH

In the result, the appeal of the Assessee is allowed

ITA 318/AGR/2025[2014-15]Status: DisposedITAT Agra28 Nov 2025AY 2014-15

Bench: Shri M. Balaganesh(Through Virtual Hearing) Shiva Preservation Pvt. Ltd, Vs. Ito, Kaist, Jawantnagar, Etawah, Ward-2(2)(5), Uttar Pradesh -206245 Etawah (Appellant) (Respondent) Pan: Aaecs3418D Assessee By : Shri Rajesh Malhotra, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 20/11/2025 Date Of Pronouncement /11/2025

For Appellant: Shri Rajesh Malhotra, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 115JSection 143(3)Section 271(1)Section 274Section 68

condone the delay and admit the appeal of the Assessee for adjudication. Shiva Preservation Pvt. Ltd 3. The only issue to be decided in this appeal is as to whether the Learned CITA was justified in confirming the levy of penalty under section 271(1)(c ) of the Act in the facts and circumstances of the instant case

OM PRAKASH,HATHRAS vs. INCOME TAX OFFICER, WARD 4(3)(4), HATHRAS, HATHRAS

In the result, the appeal of the assessee is allowed

ITA 153/AGR/2025[2011-12]Status: DisposedITAT Agra19 Nov 2025AY 2011-12

Bench: Shri M. Balaganesh(Through Virtual Hearing) Om Prakash, Vs. Income Tax Officer, Village Baramai, Ward-4(3)(4), Sadabad, Hathras Hathras (Appellant) (Respondent) Pan: Dkbpp7713K

For Appellant: Shri Rajesh Malhotra, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 144Section 147Section 148Section 151

condone the delay and admit the appeal of the assessee for adjudication in the interest of substantial justice. 3. The preliminary legal issue raised by the assessee is challenging the validity of assumption of jurisdiction under section 147 of the Act in the facts and circumstances of the instant case. Om Prakash 4. I have heard the rival submissions

JAGDEESH PRASAD,AGRA vs. ITO WARD 1(1)(1), AGRA, AAYKAR BHAWAN SANJAY PLACE

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 275/AGR/2025[2016-17]Status: DisposedITAT Agra29 Jul 2025AY 2016-17

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2016-17]

Section 147Section 249(3)Section 69A

cash deposits amounting to Rs.25,00,000/- and Rs.52,25,000/-in the accounts maintained with State Bank of India and HDFC Bank Ltd. respectively. The Assessing Officer also noted that the assessee had not filed his return of income. Several opportunities as noted by the Assessing Officer in para-2 of the assessment order were given to the assessee

RAHUL JAIN,INDORE vs. ITO WARD-1, MORENA, MORENA

In the result, both the appeals ITA No

ITA 421/AGR/2025[2017-18]Status: DisposedITAT Agra26 Nov 2025AY 2017-18

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 133(6)Section 142(1)Section 144Section 250Section 271ASection 69A

condone the delay caused in filing both these appeals before the Tribunal. 2 | P a g e ITA No. 420 & 421/Agr/2025 ITA No. 420/Agr/2025: 4. Briefly stating, the facts are that the assessee did not file any return of income for A.Y. 2017-18. Based on the information gathered by department, the Assessing Officer noticed that the assessee had deposited

RAHUL JAIN,INDORE vs. ITO WARD-1, MORENA, MORENA

In the result, both the appeals ITA No

ITA 420/AGR/2025[2017-18]Status: DisposedITAT Agra26 Nov 2025AY 2017-18

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 133(6)Section 142(1)Section 144Section 250Section 271ASection 69A

condone the delay caused in filing both these appeals before the Tribunal. 2 | P a g e ITA No. 420 & 421/Agr/2025 ITA No. 420/Agr/2025: 4. Briefly stating, the facts are that the assessee did not file any return of income for A.Y. 2017-18. Based on the information gathered by department, the Assessing Officer noticed that the assessee had deposited

YOGENDRA SINGH,FATEHGARH vs. INCOME TAX OFFICER 4(2)(1), FARRUKHABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 524/AGR/2025[2017-18]Status: DisposedITAT Agra21 Jan 2026AY 2017-18

Bench: Shri M. Balaganeshyogendra Singh, Vs. Income Tax Officer, Nekpur Kalan Fatehgarh, Ward-4(2)(1), Farrukhabad, Up Farrukhabad (Appellant) (Respondent) Pan: Eqrps5224K Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144Section 69A

condone the delay in filing of appeal and admit the appeal of the assessee for adjudication. Yogendra Singh 3. The only effective issue to be decided in this appeal is as to whether the ld NFAC was justified in confirming the addition made in the sum of Rs 9,97,000/- on account of unexplained credits in the bank account

DEEPAK KUMAR AGRAWAL S/O SHRI LATE RATAN LAL AGRAWAL,TIKAMGARH vs. ITO, TIKAMGARH

In the result, the appeal of the Assessee is partly allowed

ITA 445/AGR/2025[2012-13]Status: DisposedITAT Agra26 Nov 2025AY 2012-13

Bench: Shri M. Balaganesh(Through Virtual Hearing) Deepak Kumar Agrawal, Vs. Ito, Ward No. 12, Purani Tikamgarh Tehsil, New Housing Board, Mp (Appellant) (Respondent) Pan: Axapa3069L Assessee By : None Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/11/2025 Date Of Pronouncement 26/11/2025

For Appellant: NoneFor Respondent: Shri Anil Kumar, Sr. DR
Section 142(1)Section 143(3)Section 144Section 148

condone the delay in the interest of substantial justice and admit the appeal of the Assessee for adjudication. 3. The only issue to be decided in this appeal is as to whether the Learned CIT(A) was justified in confirming the addition of Rs 15,25,500/- on Deepak Kumar Agrawal account of cash deposits in the bank account

RAKHI AGARWAL,GWALIOR vs. ACIT, GWALIOR

In the result, the appeal of the assessee is allowed

ITA 249/AGR/2024[201718]Status: DisposedITAT Agra13 Nov 2025

Bench: Shri M. Balaganesh(Through Virtual Hearing) Rakhi Agarwal, Vs. Acit, Krishna Bhawan Opp, Gwalior Morena Wala Halwai, Daulat Ganj Lashkar, Mp (Appellant) (Respondent) Pan: Aeapa9383A Assessee By : Shri Rajesh Malhotra, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/08/2025 Date Of Pronouncement 13/11/2025

For Appellant: Shri Rajesh Malhotra, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)

condone the delay and admit the appeal of the assessee for adjudication in the interest of substantial justice. 3. The only issue to be decided in this appeal is as to whether the ld NFAC was justified in confirming the addition made in some of ₹13,84,500/- as unexplained money in the facts and circumstances of the instant case

LAL JI VERMA,FIROZABAD vs. INCOME TAX OFFICER WARD 2(2)(2), INCOME TAX OFFICE, FIROZABAD

The appeal stand allowed in terms of our above order

ITA 313/AGR/2024[2017-18]Status: DisposedITAT Agra12 Feb 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.313/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) Shri Lal Ji Verma Ito 2(2)(2) बनाम/ 258/1, Jalesar Road, Lohiya Nagar Firozabad Vs. Firozabad – 283 203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Afupv-2363-J (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Amit Verma (Ca) – Ld. Ar " थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 12-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 12-02-2025

For Appellant: Shri Amit Verma (CA) – Ld. ARFor Respondent: Shri Shailendra Shrivastava – Ld. Sr. DR
Section 139Section 144Section 69A

delay of 38 days in the appeal which stand condoned. 2. In the assessment order, Ld. AO noted that the assessee deposited cash of Rs.10.26 Lacs in its bank accounts during demonetization period. There were other credits of Rs.2.93 Lacs during remaining period. Both these amounts were added as unexplained

SATENDRA KUMAR KHARE,MADHYA PRADESH vs. INCOME TAX OFFICER, WARD 1(3), GWALIOR, GWALIOR

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 74/AGR/2025[2017-18]Status: DisposedITAT Agra03 Apr 2025AY 2017-18

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2017-18]

Section 10Section 115BSection 139Section 142(1)Section 144Section 69

credited in two bank accounts (as detailed in para-4 of the assessment order) of the assessee. The assessee explained that the source of the above cash deposited was sale of stamp made in cash by the parties which are deposited in the government account and nominal account of commission is received by the assessee. The assessee further submitted that