SHRI SHAHMED AHMED S/O. SH. BASHIR AHMED,DODA vs. INCOME TAX OFFICER WARD, UDHAMPUR

ITA 578/ASR/2025Status: DisposedITAT Amritsar10 August 2026AY 2016-174 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of 137 days, finding that the assessee may not have received the assessment order. The matter was remanded to the CIT(A) for adjudication on merits, with a direction to provide the assessee an opportunity of being heard.

What were the facts?

The assessee deposited Rs. 1.06 crore in his bank account during FY 2015-16. Proceedings were initiated due to absence of return, and assessment was completed ex-parte as the assessee did not respond to notices. The assessee's appeal before the CIT(A) was dismissed for a delay of 137 days.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the assessee was denied natural justice by not being given an opportunity to be heard before the dismissal of the appeal.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250,Section 249(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. S. RIFAUR RAHMAN & SH. UDAYAN DAS GUPTA

Hearing: 20.07.2026Pronounced: 10.08.2026

Per: Udayan Dasgupta, JM: This appeal is filed by the assessee against the order of ld. CIT(A), NFAC, Delhi, passed u/s 250 of the IT Act, 1961, dated 18.06.2025, which has emanated from the order of the AO, passed u/s 147 r.w.s. 144 r.w.s. 144B of the Act, dated 19.03.2024. 2. Brief facts emerging from records are that the assessee has deposited cash amounting to Rs.1.06 crore in his bank A/c in J & K Bank during the F.Y. 2015-16 relevant to the assessment year under appeal. Assessment Year: 2016-17 2

2.

1 In absence of any return, proceedings were initiated vide notice u/s 148 dated 06.03.2022 (as per procedure).

2.

2 In absence of any response to

The order continues below.

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