Shripal Bafna Vs. ITO, ward-1(1), Raipur

Parties Involved

Facts Summary

The assessee, Shripal Bafna, filed an appeal against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 25.08.2023, which arose from the order passed by the Assessing Officer under Section 144 of the Income-tax Act, 1961 for the assessment year 2017-18. The assessee contested the addition of Rs.10,45,000/- made by the Assessing Officer on account of cash deposited in the bank account by invoking Section 69A of the Act. The assessee argued that the addition was arbitrary, illegal, and unjustified. However, the assessee filed the appeal beyond the prescribed time period, involving a delay of 286 days. No application seeking condonation of the delay was filed with the Tribunal.…

Legal Issues

• 1. The assessee's appeal was filed beyond the prescribed time period, involving a delay of 286 days.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Mahadev Yesu Burangale vs. ITO

  Ahmedabad bench

• ITA 2223/HYD/2025

  Hyderabad bench

• Palm Motors Private Limited vs. ITO, Ward 19 (3)

  Delhi Bench 'E' benchAY 2020-21Allowed

• M/s. Hirawat Foundation Vs. The Commissioner of Income Tax (Exemption), Chennai

• First Orgacon Pvt Ltd Vs ITO, Ward – 9(3)(1) Mumbai

• Khusendra Prasad Sharma Vs. Income Tax Officer, Ward-3(1), Gangtok

  Kolkata ‘C’ Bench benchAY 2013-14 & 2014-15Allowed