GAJENDRA KUMAR,MAHOBA vs. INCOME TAX OFFICER WARD 2 (2)(4 ), BANDA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 94/ALLD/2025[2017-2018]Status: DisposedITAT Allahabad28 Aug 2025AY 2017-2018
Bench: Sh. Subhash Malguria & Sh. Nikhil Choudharya.Y. 2017-18 Gajendra Kumar, Vs. Income Tax Officer, 526, Rathaur Colony, Jaitpur, Ward-2(2)(4), Banda Belatal, Mahoba, U.P. Pan:Bitpk6827P (Appellant) (Respondent) Assessee By: Sh. Praveen Godbole, C.A. Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 06.08.2025 Date Of Pronouncement: 28.08.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A) Passed Under Section 250 Of The Income Tax Act, 1961 On 3.01.2025, Dismissing The Appeal Of The Assessee Against The Orders Of The Ito, Ward-2(2)(4), Banda Dated 21.12.2019 Passed Under Section 144 Of The Income Tax Act. The Grounds Of Appeal Are As Under:- “1. That The Learned Cit (Appeal) Has Erred In Law & Facts In Disallowing Appeal & Confirming The Addition Made By A.O. Of Rs. 25, 90,414/- As Cash Deposits Into Bank Account Under Section 69A Of It Act, 1961 Because All Notices Were Issued U/S 250 Of The Act On Itba Portal & No Physical Notice Was Issued To Appellant On Address Mentioned In Filed Itr & Filed Appeal & Has Disallowed Appeal Without Considering This Fact That Appellant Lives At Village Jaitpur Post Belataal, District Mahoba (U.P.) & Is Unknown About Information Technology. 2. That The Learned Cit (Appeal) Has Erred In Law & Facts In Disallowing Appeal & Confirming The Addition Made By A.O. Of Rs. 25, 90,414/- As Cash Deposits Into Bank Account Under Section 69A Of It Act, 1961 Without Considering This Fact That Appeal Was Filed By Advocate Dinesh Gupta Who Was Expired & Email Id In Profile Of Appellant Was Update By Him. Appellant Was Unknown About Login Id & Password Of Portal & Email Id Which Was Maintained By Late Advocate Dinesh Gupta.
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 142Section 142(1)Section 143(2)Section 144Section 221(1)Section 250Section 69A
demonetization period and only notice U/s 142(1) was issued to appellant. Further, the A.O. has completed assessment without issuing notice U/s 143(2) of the Act.
4. THAT the learned A.O. has erred in law & a fact in making addition of Rs. 25,
90,414/- without considering this fact that appellant has filed his return of income with
