SHRI MANZOOR AHMAD LONE,PAHALGAM vs. INCOME TAX OFFICER WARD-1, SRINAGAR

ITA 89/ASR/2025Status: DisposedITAT Amritsar17 September 2026AY 2018-195 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee was not given an adequate opportunity of being heard due to unavoidable circumstances preventing email access. Therefore, the matter was remanded back to the AO for a fresh decision.

What were the facts?

The assessee filed a return of income but did not declare capital gains from the sale of immovable property. The Assessing Officer (AO) issued a notice under section 148 and completed the assessment, making additions to the total income. The CIT(A) confirmed these additions ex-parte.

What were the issues?

Whether the assessee was denied natural justice by not being provided with adequate opportunity of hearing. Whether additions made on account of sale of agriculture land were justified without proper consideration of evidence.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 148,Section 148A(d),Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, AMRITSAR

Before: SHRI LALIET KUMAR & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Shri Upender Bhat, CA
Hearing: 10.09.2026Pronounced: 17.09.2026

PER LALIET KUMAR, JM

Both the appeals have been filed by the assessee feeling aggrieved by the separate orders passed by the ld. Commissioner of Income Tax (Appeals) NFAC [in short ‘the CIT(A)’] dated 25.11.2024 for assessment year 2018-19. As similar facts and issues are involved in both the appeals, therefore, both the appeals were heard together and are being disposed of by a common order for the sake of convenience.

2.

At the outset, the ld. AR submitted that the appeals filed by the assessee are barred by limitation by 11 days. The assessee has filed an ITA Nos. 89 & 90/ASR/2025 A.Y.2018-19 2 application an

The order continues below.

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