PRAKASH BABULAL BHANDARI,AHMEDABAD V. THE ITO, WARD-3(3)(2), AHMEDABAD

ITA 2545/AHD/2025

AI Insights

The appeals by Prakash Babulal Bhandari were against the orders of the CIT(A) which confirmed the additions made by the Assessing Officer regarding unexplained cash deposits in the assessee's bank accounts for the assessment years 2013-14 and 2017-18. The CIT(A) had dismissed the appeals as being barred by limitation due to delays in filing. The Tribunal found that the assessee had not received the assessment orders in a timely manner and there was confusion due to the Covid-19 pandemic, which justified the condonation of delay and a re-examination of the cases on their merits.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835169 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 18-12-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENKUMAR M VASAVDA
• Assessee Lawyers: KIRIT B. SONI
• Keywords: Set aside

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD \u0016ी संजय गग\u001b, \u0011ाियक सद एवं अ पूणा\u001b गु!ा, लेखा सद क े सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Annapurna Gupta, Accountant Member 1. आयकर अपील सं /ITA No.2545/Ahd/2025 – Asst.Year 2013-14 2. आयकर अपील सं /ITA No.2546/Ahd/2025 – Asst.Year 2017-18 Prakash Babulal Bhandari 4, 2nd Floor, Surbhi Apartment 13, Shrenik Society Naranpura Chart Rasta Ahmedabad – 380 012 बनाम/ v/s. The ITO Ward-3(3)(2) Ahmedabad \u000eथायी लेखा सं./PAN: AAUPB 2933 R (अपीलाथ(/ Appellant) ()* यथ(/ Respondent) Assessee by : Shri Kirit B. Soni, AR Revenue by : Shri Rajenkumar M Vasavda, Sr.DR सुनवाई की तारीख/Date of Hearing : 02/02/2026 घोषणा की तारीख /Date of Pronouncement: 09/02/2026 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the separate orders of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 02/12/2025 & 10/10/2025 for Assessment Years (AYs) 2013- 14 & 2017-18 respectively. Printed from counselvise.com ITA Nos.2545 & 2546/Ahd/2025 Prakash Babulal Bhandari vs. ITO Asst. Year : 2013-14 2 2. The assessee, in these appeals, is aggrieved by the action of the Ld. CIT(A) in confirming the additions made by the Assessing Officer on account of unexplained cash deposits in the bank accounts of the assessee. 3. At the outset, Ld. Counsel for the assessee has brought our attention to the impugned orders of the Ld. CIT(A) to submit that, Ld. CIT(A) has dismissed both the appeals of the assessee being barred by limitation. The Ld. Counsel has submitted that there was a delay of 66 days (in ITA No.2545/Ahd/2025 for AY 2013-14) and 49 days (in ITA No.2546/Ahd/2025 for AY 2017-18) respectively in filing the appeal(s) before the Ld. CIT(A). He has submitted that the assessee did not receive the copies of the assessment orders either physically or on e-mail and even there was confusion going on due to Covid-19 pandemic stating that the impugned orders were passed by the Assessing Officer on 28/03/2022 & 27/03/2022 for AYs 2013-14 & 2017- 18 respectively. He has submitted that the assessee has a fair case on merits. He requested that the assessee may be given an opportunity to present his cases before the Ld. CIT(A). 4. The Ld. DR, on the other hand, relied upon the orders of the Ld. CIT(A). 5. Considering the aforesaid submissions, in our view, the interests of justice will be well-served if the assessee be given an opportunity to present his cases before the Ld. CIT(A). The impugned orders of the Ld. CIT(A) are, accordingly, set aside. The delay in filing the appeals before the CIT(A) is hereby condoned. The cases are restored to the file of the Ld. CIT(A) with a direction to decide the appeals of the assessee on merits, after giving adequate opportunity of hearing to the assessee to present his cases with a direction to Printed from counselvise.com ITA Nos.2545 & 2546/Ahd/2025 Prakash Babulal Bhandari vs. ITO Asst. Year : 2013-14 3 decide the matter on merits, irrespective of the fact that there were any delay in filing the appeals of the assessee before him. Needless to say, that the Ld.CIT(A) will give proper and adequate opportunity to the assessee to present his cases. 6. With the above observations, both the appeals of the assessee are treated as allowed for statistical purposes. Order pronounced in the Open Court on 09/02/2026. Sd/- Sd/- (Annapurna Gupta ) Accountant Member ( Sanjay Garg) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 09/02/2026 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की $ितिलिप अ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ& / The Appellant 2. $'थ& / The Respondent. 3. संबंिधत आयकर आयु) / Concerned CIT 4. आयकर आयु) ) अपील ( / The CIT(A)- (NFAC), Delhi 5. िवभागीय $ितिनिध , अिधकरण अपीलीय आयकर , अहमदाबाद/DR,ITAT, Ahmedabad. 6. गाड- फाईल / Guard file. आदेशानुसार/ BY ORDER, स'ािपत $ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad . Date of dictation (dictation pad is attached with file) : 2.2.2026 2. Date on which the typed draft is placed before the Dictating Member. : 3.2.2026 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 9.2.26 7. Date on which the file goes to the Bench Clerk. : 9.2.26 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order : Printed from counselvise.com "