Case Number: ITA 1131/DEL/2019
Appellant: Abdul Hakeem, Aligarh
Respondent: ITO, Ward-1, Bulandshahr
Assessment Year: 2009-10
Case Filed On: 2019-02-12
Order Type: Final Tribunal Order
Date of Order: 2022-08-22
Pronounced On: 2022-08-22
The case involves Abdul Hakeem, the appellant, challenging the action of the Income Tax Officer (ITO) Ward-1, Bulandshahr, regarding the addition of Rs.10,19,100/- on account of cash deposits for the assessment year 2009-10. The appeal was filed against the order of the Commissioner of Income Tax (Appeals), Aligarh [CIT(A)] dated 30.10.2017, arising from the assessment order dated 09.12.2016 passed by the Assessing Officer (AO) under Section 144 r.w. Section 147 of the Income Tax Act, 1961.
The primary issue in this case is the addition of Rs.10,19,100/- on account of unexplained cash deposits made by Abdul Hakeem. The appellant filed the appeal after a significant delay, approximately 14 months and 10 days, without providing a sufficient explanation for the delay.
The hearing took place on 04.08.2022, with the order pronounced on 22.08.2022. The appellant did not appear before the Tribunal despite several notices. The respondent, represented by Shri Kanav Bali, Senior Departmental Representative (DR), argued against the appeal.
Upon reviewing the case, the Tribunal observed the following:
Considering these factors, the Tribunal decided not to condone the delay and dismissed the appeal as inadmissible.
The appeal filed by Abdul Hakeem was dismissed ex-parte due to the appellant’s failure to provide justification for the delay and habitual default in attending the proceedings. The Tribunal emphasized the importance of diligence and timely action by litigants in tax cases.
The order was pronounced in the open Court on 22nd August 2022 by Judicial Member Shri Chandra Mohan Garg and Accountant Member Shri Pradip Kumar Kedia.
Order signed by:
Judicial Member: Shri Chandra Mohan Garg
Accountant Member: Shri Pradip Kumar Kedia
Note: This article is based on the final judgment and analysis of the case ITA 1131/DEL/2019 involving Abdul Hakeem and the ITO, Ward-1, Bulandshahr.
ITA 1131/DEL/2019: Abdul Hakeem vs ITO, Ward-1, Bulandshahr – Analysis of Cash Deposits Case
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