GURDEV SINGH, NAWASHAHAR vs. INCOME TAX OFFICER WARD-, NAWANSHAHR

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ITA 854/ASR/2026Status: DisposedITAT Amritsar30 July 2026AY 2016-179 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delays, accepting the assessee's explanation. The matters were remanded back to the first appellate authority to provide the assessee with an adequate opportunity to present their case with supporting evidence.

What were the facts?

The assessee's appeals were filed with significant delays, attributed to the non-cooperation of their earlier counsel. The assessee claimed to be an agriculturist with limited knowledge of computer operations, leading to missed communications.

What were the issues?

Whether the assessee was prevented by sufficient cause from filing appeals within the prescribed time and whether an adequate opportunity of hearing was provided by the lower appellate authority.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. M. BALAGANESH & SH. UDAYAN DAS GUPTA

For Respondent: Smt. Kulwinder Kaur, CIT. DR
Hearing: 28.07.2026Pronounced: 30.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER I.T.A. Nos.851-855/Asr/2026 Assessment Years: 2010-11, 2012-13, 2015-16, 2016-17 and 2017-18

Gurdev Singh, VPO Sujjon SBS Vs. ITO-Ward, Nagar, Nawanshahar, Punjab. Nawanshahar. [PAN:-BEMPS4875J] (Respondent) (Appellant)

Appellant by Sh. Ashwani Kalia, CA. Respondent by Smt. Kulwinder Kaur, CIT. DR.

Date of Hearing 28.07.2026 Date of Pronouncement 30.07.2026 ORDER Per: Udayan Dasgupta, JM: This appeal is filed by the assessee against the order of ld. Addl/JCIT(A)-1, Bengaluru, passed u/s 250 of the IT Act, 1961, dated 19.12.2025, which has emanated from the order of the AO, passed u/s 143(3) r.w.s.147 of the Act, dated 26.12.2017. I.T.A. No.851/Asr/2026 A.Y. 2010-11

2.

Condonation of Delay: It is pointed out by the Registry that this appeal is filed belatedly by 118 days (one hundred eighteen days). The assessee has filed an application for condonation of delay along with an affidavit explaining the fact that the assessee is an agriculturist and having income from harvester combine. It is submitted that the assessee is in illiterate and has got no knowledge of computer operations. The notice as well as the order of the ld. CIT(A) has been issued and

I.T.A. No.851 to 855/Asr/2026 2

served on the e-mail id of the earlier counsel as appearing in Form 35 but the said counsel has not informed the assessee regarding the dismissal of the appeal and the assessee was informed regarding the said ex parte order by the Inspector of the Department at the time of recovery of taxes. Thereafter the assessee took relevant steps to contact his present counsel and filed the appeal before the Tribunal which was delayed by 118 days and he prayed for condoning the delay and for admission of appeal for hearing on merits on the grounds that there was no wilful or intentional default on the part of the assessee. 2.1 Considering the submissions and the affidavit filed by the assessee we condone the delay and admit the appeal for hearing on merits. 3. There are six grounds of appeal taken by the assessee in Form 36 but the main grievance of the assessee is non allowing of adequate opportunity by the ld. first appellate authority. 4. Brief facts emerging from records are that on the basis of information in possession of the AO that the assessee has deposited cash Rs.23.15 lakhs in his HDFC Bank A/c during the F.Y. relevant to the assessment year under appeal, proceedings were initiated u/s 148 of the Act dated 31.03.2017. The assessee filed return in response to such notice and has filed explanations and submissions in response to various notices subsequently issued in course of reassessment proceedings. Not being satisfied with the explanation the assessment has completed on a total income of Rs.34.45 lakhs (which included the income of Rs.23.15 lakhs being cash deposit in bank account). 5. The matter carried is carried in appeal before the ld. CIT(A) has been dismissed on the basis of the statement of facts and grounds of appeal taken by the assessee.

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6.

Now, the assessee is before the Tribunal on the ground contained in the memorandum of appeal but the main prayer of the assessee is that due to non cooperation of his earlier counsel he could not avail the opportunity of hearing in course of appellate proceedings and the ld. AR submitted that no communication has been received by the assessee even though notices might have been served on the email of the earlier counsel and the ld. CIT(A) has proceeded to dispose of the matter on the basis of SOF and grounds contained in form 35 but the assessee was had no opportunity of presenting his case and he prayed for an opportunity of hearing to represent the matter before the ld. first appellate authority with necessary evidences and to plead his grounds contained in the memorandum of appeal. 7. The ld. DR relied on the order of the ld. CIT(A). 8. We have heard the rival submissions and considered the materials on record and we find that in the unusual circumstances stated the assessee never had the opportunity to represent his matter before the appellate authority due to non cooperation of his earlier counsel as discussed in earlier paragraphs. 8.1 Considering the submissions of the ld. AR we remand the matter back to the files of the ld. first appellate authority for adjudication on all the grounds contained in Form 35 on merits of the case after providing reasonable and adequate opportunity of being heard and the assessee is also directed to file all submissions and explanations along with documentary evidences in support of his grounds contained in the memorandum of appeal and to fully cooperate in the appellate proceedings. The notice to be issued in e-mail id contained in Form 35 and also to the email of the present counsel kaliaashwani@yahoo.in and in the registered mail id in portal. 9. In the result, the appeal is allowed for statistical purposes.

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ITA 852/Asr/2026 A.Y.2012-13 10. This appeal is filed against the order of the ld. Addl/JCIT(A)-1, Vadodara passed u/s 250 of the Act 1961 dated 14.05.2024. 11. It is pointed out by the Registry that there is a delay of 695 days in filing the present appeal before the Tribunal. Considering the reasons adduced in the affidavit and 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. 12. In this case, the assessment has been completed u/s 148/143(3) of the Act on a total income of Rs.17.72 lakhs (against returned income of Rs.2.22 lakhs). 13. The matter carried in appeal before the ld. first appellate authority has been dismissed in absence of any response to various notices issued in course of appellate proceedings as evident from para 5 of the appellate order. 14. In course of hearing, before the tribunal the ld. AR of the assessee submitted that due to non cooperation from earlier counsel no representation could be made and he prayed for an opportunity of hearing before the Ld first appellate authority. 15. The ld. DR relied on the order of the ld. CIT(A). 16. We have heard the rival submissions and considered the materials on record and our observation and findings in ITA 851/ ASR /2026 applies mutatis mutandis and this appeal is remanded back to the Ld first appellate authority with similar directions. 17. In the result, the appeal is allowed for statistical purposes.

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ITA No. 853/Asr/2026 A.Y. 2015-16 18. This appeal is filed against the order of the ld. CIT(A), NFAC, Delhi, passed u/s 250 of the Act 1961 dated 06.08.2024. 19. It is pointed out by the Registry that there is a delay of 603 days in filing the present appeal before the Tribunal. Considering the reasons adduced in the affidavit and 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. 20. In this case, the assessment has been completed u/s 147/144 of the Act on a total income of Rs.44.29 lakhs (against a returned income of Rs.2.47 lakhs.) 21. The matter carried in appeal before the ld. first appellate authority has been dismissed in absence of any response to various notices issued in course of appellate proceedings( as evident from paras 4 of the appellate order). 22. In course of hearing, before the tribunal the ld. AR of the assessee makes identical submissions regarding non cooperation of earlier counsel and prayed for an opportunity. 23. The ld. DR relied on the order of the ld. CIT(A). 24. We have heard the rival submissions and considered the materials on record and our observation and findings in ITA 851/ ASR /2026 applies mutatis mutandis and this appeal is remanded back to the Ld first appellate authority with similar directions. 24.1 This appeal of the assessee is allowed for statistical purpose

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ITA No. 854/Asr/2026 A.Y. 2016-17 26. This appeal is filed against the order of the ld. CIT(A), NFAC, Delhi, passed u/s 250 of the Act 1961 dated 17.05.2024. 27. It is pointed out by the Registry that there is a delay of 695 days in filing the present appeal before the Tribunal. Considering the reasons adduced in the affidavit and 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. 28. In this case, the assessment has been completed u/s 147/144 of the Act on a total income of Rs.1.65 crores against a returned income of Rs.2.57 lakhs (including addition of Rs.1.56 crores on account of unexplained credit in bank account). 29. The matter carried in appeal before the ld. first appellate authority has been dismissed in absence of any response to various notices issued in course of appellate proceedings as evident from para 4 of the appellate order. 30. In course of hearing, before the tribunal the ld. AR of the assessee makes identical submissions regarding non cooperation of earlier counsel and prayed for an opportunity. 31. The ld. DR relied on the order of the ld. CIT(A). 32. We have heard the rival submissions and considered the materials on record and our observation and findings in ITA 851/ ASR /2026 applies mutatis mutandis and this appeal is remanded back to the Ld first appellate authority with similar directions. 33. In the result, the appeal is allowed for statistical purposes.

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ITA No. 855/Asr/2026 A.Y. 2017-18 34. This appeal is filed against the order of the ld. CIT(A), NFAC, Delhi, passed u/s 250 of the Act 1961 dated 06.08.2024. 35. It is pointed out by the Registry that there is a delay of 603 days in filing the present appeal before the Tribunal. Considering the reasons adduced in the affidavit and 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. 36. In this case, the assessment has been completed u/s 147/144 r.w.s 144B of the Act on a total income of Rs.60.43 lakhs (including cash deposit of Rs.51.10 lakhs in his bank account) against a returned income of Rs.2.58 lakhs. 37. The matter carried in appeal before the ld. first appellate authority has been dismissed in absence of any response to various notices issued in course of appellate proceedings as evident from para 4 of the appellate order. 38. In course of hearing, before the tribunal the ld. AR of the assessee makes identical submissions regarding non cooperation of earlier counsel and prayed for an opportunity. 39. The ld. DR relied on the order of the ld. CIT(A). 40. We have heard the rival submissions and considered the materials on record and our observation and findings in ITA 851/ ASR /2026 applies mutatis mutandis and this appeal is remanded back to the Ld first appellate authority with similar directions.

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40.1 This appeal of the assessee is allowed for statistical purpose . 41. In the result, all the appeals of the assessee are allowed for statistical purposes.

Order pronounced on 30.07.2026 in the Open Court.

Sd/- Sd/- (M. BALAGANESH) (UDAYAN DAS GUPTA) Accountant Member Judicial Member

Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR I.T.A.T.

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