GURDARSHAN SINGH LEGAL HEIR OF LATE BALWINDER SINGH, SANGRUR,SANGRUR vs. JAO THE INCOME TAX OFFICER WARD-1 SANGRUR, SANGRUR

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ITA 547/CHANDI/2026Status: DisposedITAT Chandigarh02 September 2026AY 2012-20133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, finding reasonable cause. The impugned order was set aside, and the appeal was restored to the CIT(A) for adjudication on merits.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for a significant delay in filing. The assessee's representative argued that the delay was due to the assessee's demise and the subsequent lack of knowledge of the proceedings until the wife returned to India.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justifiable, and if so, whether the appeal should be adjudicated on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 69A

AI-generated summary — verify with the full judgment below

PER RAJESH DAMODARLAL SHARMA, J.M: Aforesaid appeal by assessee for Assessment Year (AY) 2012- 13 arises out of an order passed by learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 09.12.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s. 144 of the Act on 10.12.2019

2 547/Chd/2026 wherein Ld. AO made addition of Rs.21,50,000 u/s 69A of the Income Tax Act,1961. 2. At the outset, it was brought to our notice that there is a delay of 13 days in filing the present appeal before the Tribunal. Considering the reasons adduced in the condonation petition and keeping in view the settled proposition that substantial justice should prevail over technical considerations, we are satisfied that the assessee was prevented by sufficient cause from filing the appeal within the prescribed period. Accordingly, the delay is condoned and the appeal is admitted for adjudication

3.

Upon perusal of impugned order, it could be seen that Ld. CIT(A) dismissed the appeal in limine for want of condonation of delay of 3 years & 6 months. The Ld. AR stated that after excluding Covid-19 lockdown period, the delay is only for 441 days. Aggrieved, the assessee is in further appeal before us.

4.

It is the contention of Ld. AR that the assessee Shri Balwinder Singh left for heavenly abode on 17.07.2013 and the notices / order was not served on the assessee. The same were known only after

3 547/Chd/2026 the assessee’s wife came to India in September, 2021. The Ld. AR accordingly pleaded for condonation of delay and adjudication of appeal on merits. The Ld. Sr. DR has pleaded for dismissal of the appeal.

5.

In the light of above stated facts, we find that the assessee may have reasonable cause for late filing of first appeal. This being so, the impugned order is set aside and the appeal is restored back to Ld. CIT(A) for de novo adjudication on merits with a direction to the assessee to plead and prove its case forthwith. The issue of delay would not be raised. 6. The appeal stand allowed for statistical purposes. Order pronounced in the open court on 02.09.2026.

-Sd- -Sd- (MANOJ KUMAR AGGARWAL) (RAJESH DAMODARLAL SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER rkk आदेशकी�ितिलिपअ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��थ�/ The Respondent 3. आयकरआयु�/ CIT 4. िवभागीय�ितिनिध, आयकरअपीलीयआिधकरण, च�ीगढ़/ DR, ITAT, CHANDIGARH 5. गाड�फाईल/ Guard File

सहायकपंजीकार/ Assistant Registrar

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