RANGISETTI VENKATESWARLU,NALGONDA V. ITO, WARD-1, SURYAPET

ITA 46/HYD/2025

AI Insights

The case involves Shri Rangisetty Venkateswarulu, who appealed against the order of the learned CIT (A)-NFAC Delhi concerning the assessment year 2017-18. The primary issues in the appeal were the additions made by the Assessing Officer regarding bank deposits during the demonetization period and the estimation of income at 8% of turnover. The assessee faced significant personal challenges, including the serious illness and eventual death of his wife, and the death of his Chartered Accountant, which contributed to the delay in filing the appeal and the lack of representation during the initial assessments. The Tribunal found sufficient cause for the delay and allowed the appeal for statistical purposes, remanding the case for a thorough re-examination of the additional evidence provided.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711248 (ITAT-HYDERABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S. SANDHYA
• Keywords: Condonation of delay; Set aside; Additional evidence; Corroborative evidences
• Section: 144

Judgement Text

" ITA No 46 of 2025 Rangistty Venkateswarulu Page 1 of 7 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SM B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.46/Hyd/2025 (िनधाŊरण वषŊ/Assessment Year: 2017-18) Shri Rangisetty Venkateswarulu, NALGONDA PAN:AAYPR0193F Vs. Income Tax Officer Ward – 1 Suryapet (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: Advocate S. Sandhya राज̾ व Ȫारा/Revenue by:: Smt. Sumitha Parmata, Sr.AR सुनवाई की तारीख/Date of hearing: 22/07/2025 घोषणा की तारीख/Pronouncement: /07/2025 आदेश/ORDER Per Vijay Pal Rao, Vice President This appeal by the assessee is directed against the order dated 24/01/2024 of the learned CIT (A)-NFAC Delhi, relating to A.Y.2017-18. 2. There is a delay of 285 days in filing the present appeal. The assessee has filed a petition for condonation of delay which is supported by an affidavit of the assessee. The learned AR of the assessee has submitted that the wife of the assessee was Printed from counselvise.com ITA No 46 of 2025 Rangistty Venkateswarulu Page 2 of 7 suffering from serious health problems from December, 2023 onwards and was undergoing medical treatment. He has produced the original medical record before us and submitted that ultimately, the surgery was performed on the wife of the assessee on 28/10/2024, a copy of which is also annexed to the affidavit filed by the assessee. Thus, the learned Counsel for the assessee has pleaded that the delay in filing the appeal is neither intentional nor deliberate but due to unavoidable circumstances beyond the control of the assessee and the same may be condoned and the appeal of the assessee may be admitted for adjudication on merits. 3. On the other hand, the learned DR has objected to the condonation of delay and submitted that there is an inordinate delay of 285 days in filing the appeal. The assessee explained the cause of the delay as the illness of his wife. However, the filing of the appeal does not take much time which cannot be spared by the assessee. 4. We have considered the rival submissions and carefully perused the cause of delay explained by the assessee in the affidavit as under: Printed from counselvise.com ITA No 46 of 2025 Rangistty Venkateswarulu Page 3 of 7 5. The assessee has produced the medical record manifesting the duration of the treatment undergone by the wife Printed from counselvise.com ITA No 46 of 2025 Rangistty Venkateswarulu Page 4 of 7 of the assessee including the surgery. The assessee has also filed a copy of the death certificate of the C.A of the assessee. Accordingly, in the facts and circumstances of the case, we are satisfied that the assessee was having sufficient cause for the delay of 285 days in filing the present appeal and the same is condoned. 6. The assessee has raised the following grounds of appeal: Printed from counselvise.com ITA No 46 of 2025 Rangistty Venkateswarulu Page 5 of 7 7. The learned Counsel for the assessee has submitted that the Assessing Officer has made two additions on account of deposits in the bank account during the demonetization period as well as estimating the income @ 8% of the turnover. He has submitted that due to the problems faced by the assessee regarding the illness of the wife and undergoing treatment for a long period, the assessee could not produce the complete record before the authorities below. Further, due to the death of the CA of the assessee, the case of the assessee was not properly represented before the authorities below. He has referred to the paper book filed by the assessee and submitted that the assessee has now filed certain additional evidence to explain the source of cash as well as the correct income of the assessee for the year under consideration. Thus, he has pleaded that the matter may be remanded to the record of the Assessing Officer for verification and examination of the documentary evidence including the additional evidence filed by the assessee and then adjudication of the matter. 8. On the other hand, the learned DR has submitted that despite sufficient opportunities given by the Assessing Officer as well as the learned CIT (A), the assessee failed to substantiate the source of cash deposit in the bank account during the demonetization period. She has relied upon the orders of the authorities below. 9. We have considered the rival submissions as well as carefully perused the relevant material available on record. The Assessing Officer has made an addition on account of cash Printed from counselvise.com ITA No 46 of 2025 Rangistty Venkateswarulu Page 6 of 7 deposits in the bank account during the demonetization period for want of supporting evidence to explain the source of the said cash. Further, the Assessing Officer has also estimated the income of the assessee @8% based on the credits in the bank account of the assessee. The order was passed by the Assessing Officer u/s 144 of the Act which shows that there was no representation on behalf of the assessee during the assessment proceedings. Similarly, the learned CIT (A) has also passed the impugned order when there was no representation on behalf of the assessee. It is pertinent to note that the assessee has produced copy of death certificate of the CA who was dealing with the tax matters of the assessee and therefore, the non- representation before the Assessing Officer as well as the learned CIT (A) was due to the reason of the death of the CA of the assessee. Hence, in the facts and circumstances of the case and in the interest of justice, the impugned order of the learned CIT (A) is set aside, and the matter is remanded to the record of the Assessing Officer for fresh adjudication after considering the relevant record and evidence as well as giving an appropriate opportunity of hearing to the assessee. 10. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 25th July, 2025. Sd/- Sd/- (MADHUSUDAN SAWDIA) ACCOUNTANT MEMBER (VIJAY PAL RAO) VICE-PRESIDENT Hyderabad, dated 25th July, 2025 Vinodan/sps Printed from counselvise.com ITA No 46 of 2025 Rangistty Venkateswarulu Page 7 of 7 Copy to: S.No Addresses 1 Shri Rangisetty Venkateswarulu, D181 Ramapuram, Kodad, Telangana 508246 2 Income Tax Officer Ward 1 Suryapet, Nalgonda, Telangana 3 Pr. CIT – Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File By Order Printed from counselvise.com "