Khubi Ram S/o Suraj Mal Vs. ITO

Parties Involved

Facts Summary

Khubi Ram, the appellant, filed an appeal against the order passed by the National Faceless Appeal Centre, Delhi, which dismissed his appeal ex-parte. The appellant, a non-filer of income tax returns, was unaware of the notices issued to him during the assessment proceedings. The Income Tax Officer issued a notice under Section 148 of the Income Tax Act, 1961, and subsequently passed an ex-parte assessment order on 24/10/2019. The appellant's counsel, Sh. Amit Agrawal, filed an appeal against this order before the Commissioner of Income Tax (Appeals). However, the appellant was not informed about the outcome of this appeal and only learned about the dismissal on 20/02/2026. He then filed the present appeal before the Income Tax Appellate Tribunal, Jaipur Bench, seeking condonation of the delay.…

Legal Issues

• 1. Whether the appellant has adduced sufficient cause for the delay in filing the appeal?
• 2. Whether the CIT(A) was justified in passing the order ex-parte?
• 3. Whether the CIT(A) erred in treating the cash deposit as undisclosed income?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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