RAVIKANT KHARE,TIKAMGARH V. INCOME TAX OFFICER WARD , TIKAMGARH

ITA 37/JAB/2025

AI Insights

This case involves an appeal by Ravikant Khare against the order of the Commissioner of Income Tax (Appeals), which dismissed his appeal for non-prosecution and on the grounds of limitation. The original assessment by the Income Tax Officer included additions to the assessee's income on account of unexplained money under section 69A of the Income Tax Act, 1961. The Tribunal found that there was sufficient cause for the delay in filing the appeal and that the Assessing Officer had not provided a reasonable opportunity for the assessee to present his case. Consequently, the Tribunal decided to condone the delay and remand the case back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772107 (ITAT-JABALPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: N. M. PRASAD; .
• Keywords: Condonation of delay

Judgement Text

"I.T.A. No.37/JAB/2025 Assessment Year:2013-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “SMC”, JABALPUR BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.37/JAB/2025 Assessment year:2013-14 Ravikant Khare Shri C haturbhuj Bhawan, Ganeshpuram Phase 3 Tikamgarh-472 001 PAN:AATPJ5670L Vs. Income Tax Officer, Ward-Tikamgarh. (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.37/JBP/2025 has been filed by the assessee for assessment year 2013-14 against impugned appellate order dated 16/02/2023 (DIN & Order No.ITBA/NFAC/S/250/2022-23/1049809408(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The facts of the case, in brief, are that the assessee is an individual and filed his return of income showing income of Rs.1,80,120/-. The Assessing Officer completed the assessment and passed assessment order Appellant by None Respondent by Shri N. M. Prasad, Sr. D.R. 1 Printed from counselvise.com I.T.A. No.37/JAB/2025 Assessment Year:2013-14 2 on 25/12/2018 under section 143(3)/147 of the Income Tax Act, 1961 (“the Act” for short) and determined the total income of the assessee at Rs.8,21,120/- by making addition of Rs.2,15,000/- on account of unexplained money u/s 69A of the Act and Rs.4,26,000/- on account of unexplained money u/s 69A of the Act. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned order dated 16/02/2023, the assessee’s appeal was dismissed by the learned CIT(A) for non prosecution. (C) At the time of hearing in Tribunal, none was present on behalf of the assessee. In absence of any representation from the assessee’s side, learned D.R. was heard and the materials on record were perused. The learned CIT(A) dismissed the assessee’s appeal in limine on limitation ground, treating the assessee’s appeal as time barred. The assessee’s application for condonation of delay was not considered favourably by learned CIT(A). From the records, it is evident that there was sufficient cause, within the meaning of section 249(3) of the Act because of which the assessee could not file appeal in the office of learned CIT(A) within time frame mentioned in section 249(2) of the Act. Accordingly, it is held that this was a fit case for the learned CIT(A) to condone the delay in filing of the appeal in his office and to admit the appeal for decision on merits. The Assessing Officer has also not provided reasonable opportunity to the assessee to present its case before him. In response to a query from the Bench, in the light of the aforesaid facts, the learned Departmental Representative stated that the appeal may be decided by the Bench using discretion. In view of the foregoing, the delay in filing of the appeal before the learned CIT(A) is condoned and the matter is restored back to the file of Printed from counselvise.com I.T.A. No.37/JAB/2025 Assessment Year:2013-14 3 the Assessing Officer with the direction to pass de novo order in accordance with law after providing reasonable opportunity to the assessee. (D) In the result, the appeal of the assessee is partly allowed for statistical purposes. (Order pronounced in the open court on 26/08/2025) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:26/08/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Jabalpur Printed from counselvise.com "