Raj Kumar Gadhiya vs. ITO, Ward-4(1)

Parties Involved

Facts Summary

Raj Kumar Gadhiya, the appellant, filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2017-2018. The appellant had a delay of 680 days in filing the appeal, which he attributed to being unaware of the appellate order due to an old email ID not in regular use and prolonged medical issues. The appellant and his mother had been suffering from medical issues, and the appellant had undergone surgery in March 2023. The appellant submitted that the delay was not due to negligence or deliberate inaction but due to reasonable and sufficient cause. The appellant prayed for condonation of the delay and for the appeal to be admitted. The Tribunal considered the reasons for the delay and condoned the delay subject to a cost of Rs.10,000 to be paid to the Prime Minister’s National Relief Fund within one month.…

Legal Issues

• 1. Whether the CIT(A) erred in dismissing the appeal without giving proper opportunity of hearing.
• 2. Whether the CIT(A) erred in confirming the addition made by the Assessing Officer on account of cash deposit in the bank account during the demonetization period.

Judgment Outcome

Decided in favour of Assessee.

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