ASHOKKUMAR A. BANTHIA,MUMBAI V. DCIT CENTRAL CIRCLE -27, NEW DELHI

ITSSA 5521/DEL/2024

AI Insights

The case involves two appeals filed by the assessee, Ashok Kumara A. Banthia, against the orders of the Ld. CIT(Appeals)-29, New Delhi, for the assessment years 2015-16 and 2016-17. The appeals were related to the legality of the order passed under section 153A of the Income Tax Act, the addition of Rs.8,50,000 as unexplained cash credit under section 68 of the Act, and the disallowance of a deduction under Chapter VI-A. The Tribunal, however, did not reach the merits of these issues due to the significant delay in filing the appeals. The assessee's explanation for the delay was found insufficiently detailed and specific, leading to the dismissal of the appeals in limine.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669367 (ITAT-DELHI)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 27-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act, TT Act 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JITENDER SINGH
• Keywords: Unexplained cash credit; FORM 26AS
• Section: 132; 153A; 68

Judgement Text

"ITA Nos.5520 & 5521/Del/2024 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.5520 & 5521/Del/2024 िनधा रणवष /Assessment Years:2015-16 & 2016-17 ASHOK KUMARA A. BANTHIA 601/2, Giri Residency CHS Ltd. 88/91, Andheri Kurla Road, J.B. Nagar, Andheri (E), Maharashtra. PAN No.AABPB9970H बनाम Vs. DCIT, Central Circle-27, New Delhi. अपीलाथ\u0014 Appellant \u0016\u0017यथ\u0014/Respondent Assessee by None Revenue by Shri Jitender Singh, CIT DR सुनवाईक\bतारीख/ Date of hearing: 02.06.2025 उ\u000eोषणाक\bतारीख/Pronouncement on 27.06.2025 आदेश /O R D E R PER C.N. PRASAD, J.M. These two appeals are filed by the assessee against different orders of the Ld. CIT(Appeals)-29, New Delhi dated 26.10.2023 for the assessment years 2015-16 and 2016-17. The assessee raised the following common grounds except for the figures in these two assessment years: - ITA Nos.5520 & 5521/Del/2024 2 1. “On the facts and in the circumstances of the case and in law the Hon’ble CIT(A) erred in not treating the order passed u/s 153A of the Act as illegal and bad in law as pursuant to search action u/s 132 of the Act no such incriminating documents/papers/materials were found and the reason assigned for doing so are wrong and contrary to the Provisions of Income Tax Act and rules made there under. 2. On the facts and in the circumstances of the case and in law, the Hon’ble CIT(A) erred in not only confirming the addition of Rs.8,50,000/- but enhancing the same to Rs.10,00,000/- in respect of unsecured loan by treating it as unexplained cash credit u/s 68 of the TT Act 1961 without assigning valid reason and the reasons assigned for doing so are wrong and contrary to the Provisions of Income Tax Act and rules made there under. 3. On the facts and in the circumstances of the case and in law, the Hon’ble CIT(A) erred in confirming the disallowance of Rs.52,169/- made by the Ld AO by denying the legitimate claim of deduction made under Chapter VI-A without assigning valid reason and the reasons assigned for doing so are wrong and contrary to the Provisions of Income Tax Act and rules made there under.” 2. In spite of issue of notice, none appeared on behalf of the assessee, nor any adjournment was filed. We dispose of these appeals on hearing the Ld. DR. 3. Heard Ld. DR, perused the orders of the authorities below. 4. Both these appeals are filed with the delay of 336 days and the assessee filed petition along with affidavit explaining the reasons for delay in filing these appeals. ITA Nos.5520 & 5521/Del/2024 3 5. On perusal of the reasons explained in the affidavit filed by the assessee it is the submission of the assessee that the status of appeal came to be known in the month of July when the assessee logged into this system for filing return of income for AY 2024-25 and checking the tax credit in form 26AS and the assessee stated that it took steps immediately for filing the appeal by approaching the Chartered Accountant and decided to file appeal in the month of August, the appeal papers got ready in the third week of November and the appeals were filed on 27.04.2024 with the delay of 339 days. It was stated the reasons for delay in filing the appeals were inadvertent and without any malafide intention and therefore requested for condonation of delay. Perusal of the reasons show that the assessee failed to specify the details clearly that is the date on which the assessee came to know about the order of the Ld. CIT(Appeals), the date on which Assessee approached the Chartered Accountant for filing the appeals, the date when the appeal papers are ready, etc. Therefore, the reasons given by the assessee are very vague without any specific dates. Thus, there is no plausible reason to condone the delay in filing these appeals before the Tribunal. Thus, these two appeals are liable to be dismissed in limine without admitting these appeals. Accordingly, we dismiss these appeals in limine. ITA Nos.5520 & 5521/Del/2024 4 6. In the result, appeals of the assessee are dismissed in limine. Order pronounced in the open court on 27.06.2025 Sd/- Sd/- (M BALAGANESH) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 27.06.2025 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "