, , आयकर अपीलीय अिधकरण इंदौर (cid:586)ायपीठ इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.582/Ind/2025 Assessment Year:2012-13 Vaibhav Mittal, DCIT/ACIT 4(1)

407, City Star Apartment, Indore Central Spine, /

बनाम Vidyadhar Nagar, Vs.

Jaipur (Assessee/Appellant) (Revenue/Respondent)

PAN: ANYPM4745R Assessee by Shri Subhash Chand Jain, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 18.12.2025 Date of Pronouncement 21.01.2026 आदेश / O R D E R Per B.M. Biyani, A.M.:

Feeling aggrieved by rectification-order dated 05.06.2025 [“impugned order”] passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] u/s 154 r.w.s. 250 of Income-tax Act, 1961 for Assessment-

Year [“AY”] 2012-13, the assessee has filed this appeal.

2. The background facts leading to present appeal are as under:

(i) The assessee-individual was a salaried employee of M/s Lemon Tree Hotels Pvt. Ltd., Delhi. For AY 2012-13 under consideration, the assessee did not file any return of income despite having taxable income highly exceeding the exemption limit. Therefore, the AO issued notice dated 26.03.2019 u/s 148 initiating the proceeding of assessment u/s 147 and called assessee to file return. But the assessee did not make any compliance. Thereafter, the AO issued multiple reminder-letters as well as notices u/s 142(1) to assessee but the same also remained uncompiled with. Ultimately, the AO resorted to best judgement assessment u/s 144 and finalized assessment vide assessment-order dated 25.11.2019 taking into account the information available with department as well as the information directly collected from Axis Bank u/s 133(6). The AO assessed total income at Rs. 12,27,885/- consisting of two components, namely (i) salary income of Rs. 11,01,848/- and (ii) unexplained deposits in bank a/c of Rs. 1,26,037/- u/s 69A. Further, the AO did not allow credit of TDS deducted by employer out of salary income.

(ii) Subsequently, the assessee filed a rectification-application u/s 154 to AO against assessment-order. The AO disposed of assessee’s application vide rectification-order dated 01.09.2021 giving credit of TDS out of salary income. However, in the rectification-order so passed, the AO did not make any discussion/rectification qua the addition of Rs. 1,26,037/- u/s 69A.

(iii) Further on 23.09.2021, the assessee filed appeal to CIT(A). During first-appellate proceeding, the CIT(A) considered assessee’s appeal as having been filed belatedly against assessment-order dated 25.11.2019. The assessee filed an application for condonation of delay to CIT(A) accepting that the time-limit to file appeal was 24.12.2019 but he was unable to file appeal within time as his earlier tax consultant did not inform about such time-limitation and subsequently there was Covid-19 pandemic. The application filed by assessee is re-produced by CIT(A) in his order. The CIT(A) considered assessee’ application but ultimately dismissed first-appeal by passing following order dated 23.03.2023:

“3. Decision:

It is seen that the applicant is a well-qualified person holding responsible position in a premierhospitality company, namely M/s Lemon Tree Hotels Pvt. Ltd. The assessment order u/s. 144/147 was passed on 25.11.2019 and served upon the appellant on the same date electronically. Thus, limitation date for filing of appeal was 24.12.2019. The appellant submits that he was not able to file appeal within time as his tax consultant did not inform him abouttime limitation in filing of appeal and then the covid pandemic started. Filing of appeal in time is incumbent upon tax payer and not upon his / her tax consultant. Therefore, non-information to appellant from his tax consultant cannot be a legally valid alibi. As far as break out of covid pandemic is concerned, the same started in end March, 2020. The appellant thus had plenty oftime to file appeal.

In the facts and cir