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Mohammad Khan @ Mohd. Ibrahim Khan Vs. The Income Tax Officer, Ward-4(1)(2), Aligarh

Case No: ITA No. 181/AGR/2025
Court: Income Tax Appellate Tribunal, Agra Bench
Date: 9/3/2025

Parties Involved

appellantMohammad Khan @ Mohd. Ibrahim Khan
respondentThe Income Tax Officer, Ward-4(1)(2), Aligarh

Facts Summary

The appeal in ITA No.181/AGR/2025 for AY 2017-18, arises out of the order passed by the National Faceless Appeal Centre, Delhi against the order of assessment passed by the Income Tax Officer, Ward-4(1)(2), Aligarh. The assessee filed an appeal against the assessment order dated 13.12.2019. The appeal was filed with a delay of 590 days, but the Tribunal decided to condone the delay considering the reason provided. Both the assessment order and the appellate orders were passed exparte without the presence of the assessee. The addition in the assessment was due to cash deposits made during the demonetization period.

Decision in favour of

Assessee

Legal Issues

  • 1. Delay in filing the appeal
  • 2. Exparte orders passed by lower authorities

Judgment Outcome

Decided in favour of Assessee.

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Version 2.0.1Last updated: October 2025
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