##PAGE1##

IN THE INCOME TAX APPELLATE TRIBUNAL

JABALPUR BENCH “SMC”, JABALPUR

BEFORE SHRI KUL BHARAT, VICE PRESIDENT

ITA No. 38/JAB/2025

Assessment Year: 2012-13

Smt Meena Jain through L/h v. Income Tax Office Ward

Shri Surendar Kumar Jain Tikamgarh Income Tax

S/o Kundan Lal Jain Office, Near Utsav

Near State Bank Chouraha Kile Bhawan, Opp.

Ka Maidan Tikamgarh-472001. Collectorate Jhansi Road,

Tikamgarh, M.P

PAN:AATPJ5670L

(Appellant) (Respondent)

Appellant by: Shri Abhijeet Shrivastava, Advocate

Respondent by: Shri N. M. Prasad, Sr. DR-1

Date of hearing: 13 05 2026

Date of pronouncement: 15 05 2026

O R D E R

PER KUL BHARAT, VICE PRESIDENT.:

The present appeal was filed by the assessee on

27.01.2025. It is informed by the assessee vide application dated

02.03.2026 which is received in the office of the Registry of this

Tribunal on 02.03.2026 that the appellant Shri Surendar Kumar

Jain expired on 21.03.2005 and requested for substitution of the

legal heir and amended Form No. 36 has also been filed. The

death certificate of late Shri Surendar Kumar Jain has been

placed on record and it is prayed that Smt. Meena Jain, wife of

Shri Surendar Kumar Jain (deceased) be substituted as legal

representative in terms of Rule 26 of the Income Tax (Appellate

Tribunal) Rules. The Ld. Departmental Representative has stated

that the Revenue has no objection to the said substitution.

Accordingly, Smt. Meena Jain, legal heir of late Shri Surendar

Kumar Jain, is substituted as the legal representative for the

purpose of adjudication of the present appeal. The Registry is

directed to take amended Form no. 36 on record.

ITA No.38/JAB/2025

Page 2 of 4

2. The present appeal is barred by limitation. The assessee

has filed an application dated 21.01.2025 for seeking

condonation of delay. It has been stated therein that the delay

occurred due to want of knowledge, as the impugned order was

not served upon the assessee. In support of the contention made

in the application, the assessee has also filed an affidavit. For

reasons stated in the application and the affidavit filed in support

thereof, I am satisfied that “sufficient cause” prevented the

assessee from filing the appeal within the prescribed time.

Accordingly, the delay is condoned and the appeal is admitted for

hearing and adjudication on merits. The assessee has raised

following grounds of appeal: -

“1. That learned NFAC was not justified in upholding the order of

the Ld. AO and the CIT Appeal in view of the fact that the order

passed Exparty was illegal, void and without jurisdiction.

2. That the Commissioner of Income Tax (Appeals) erred in framing

an assessment without providing the opportunity to the evidence

produced before him is violation of principle of natural justice and

without any determination on void the merits of the case and hence

the said order is illegal, and without jurisdiction.

3. That addition of Rs.10,78,189/- towards taxable income under

section 69A is unjustifiable.

4 The Hon. CIT(A) erred in confirming the addition of Rs.

10,78,189/-, made u/s 69A r.w.s. 115BBE of the IT Act 1961,

money on account of cash deposited in the as unexplained source of

such cash deposit was bank account when the explained evidences

and therefore the pained with supporting addition as unexplained

money was not justified and bears to under section 69 is

unjustifiable

5 The appellant craves leave to add, alter or amend any of the

grounds of appeal before or during the course of hearing of the

appeal.”

3. The facts giving rise to the present appeal are that the case

of the assessee was re-opened for assessment on account of non-

filing of Income Tax Return (“ITR”, for short). Thereafter, a notice

u/s 148 of the Income Tax Act, 1961 (“Act”, for short) dated

21.03.2018 was issued to the assessee. In response thereto,

there was no compliance on the part of the assessee.

Subsequently, notice u/s 144 of the Act was also issued, but the

ITA No.38/JAB/2025

Page 3 of 4

assessee again failed to comply. Therefore, the Assessing Officer

(“AO”, for short) proce