SANGEET GUPTA,SATNA vs. INCOME TAX OFFICER WARD-1, SATNA
In the result, the appeal is allowed for statistical purposes
ITA 83/JAB/2025[2018-19]Status: DisposedITAT Jabalpur24 Sept 2025AY 2018-19
Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2018-19 Sangeeta Gupta, Vs. Income Tax Officer, Ludhati, Itama, Maihar, Satna Ward-1, Satna Pan:Bdipg5378M (Appellant) (Respondent) Assessee By: Sh. Dhiraj Ghai, Ca Revenue By: Sh. N.M. Prasad, Sr. Dr Date Of Hearing: 21.08.2025 Date Of Pronouncement: 24.09.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 On 18.02.2025 Dismissing The Appeal Of The Assessee In Limine. The Grounds Of Appeal Are As Under:- “1. On The Facts & Circumstance Of The Case, The Ld. Cit(A) Erred In Not Considering The Case As Bad In Law, As Has Been Initiated By Jao Instead Of Faceless. 2. On The Facts & Circumstances Of The Case, Case, The Id. Cit (A) Erred In Not Considering The Case As Bad In Law On Account Of Not Giving Sufficient Time Of 30 Days To Assessee To Reply The Notice Under Section 148A(B). 3. On The Fact & Circumstance Of The Case, The Id. Cit (A) Has Erred In Law As Well As On The Fact Of The Case In Dismissing The Appeal In Liming Without Condoning The Delay Even When There Exist Reason & Sufficient Cause Behind The Delay So Caused Was Beyond The Control Of The Appellant. 4. The Id. Cit (A) Erred In Law As Well As On The Fact Of The Case In Confirming The Addition Of 21,23,97,680/- Credited In The Bank Account Of The Assessee In Cash Form Without Considering The Fact That Assessee Duly Uploaded The Audit Report On E-Portal, Confirming The Source Of Cash. Further Id. Cit (A) Also Erred In Not Considering The Reply Filed In The Appeal Proceeding, As Well As In The Assessment Proceeding By Assessee, To Dismiss The Appeal Being Filed Beyond Allowable Time Having Sufficient Cause.
For Appellant: Sh. Dhiraj Ghai, CAFor Respondent: Sh. N.M. Prasad, Sr. DR
Section 115Section 142(1)Section 144Section 148Section 148ASection 234BSection 250Section 271ASection 69A
section 271AAC. Aggrieved by this order dated 23.03.2023, the assessee filed an appeal before the NFAC on 24.08.2023 along with a condonation petition to explain the delay of 123 days.
It was submitted that the reason for the delay was that the assessee’s husband had been charged in a police case by the Unchehara Police Station of Satna
District
