ORBIT TRANSPORTERS REGD. BADAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, BATHINDA, BATHINDA

ITA 606/ASR/2025Status: DisposedITAT Amritsar23 July 2026AY 2012-133 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, acknowledging the assessee's claim of non-receipt of notices. The Tribunal restored the issue to the AO to provide the assessee with an opportunity to be heard on merits.

What were the facts?

The assessee filed an appeal with a significant delay of 401 days, claiming non-receipt of notices. The CIT(A) dismissed the appeal ex-parte, also without proper service. The assessee became aware of the proceedings only when accessing the ITBA portal.

What were the issues?

Whether the delay in filing the appeal should be condoned due to non-receipt of notices, and whether the assessee should be granted an opportunity to be heard on merits after ex-parte orders.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH ‘SMC’ : AMRITSAR

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

For Appellant: Shri Ashwani Kumar, CA
For Respondent: Shri Manek Shah Kakpoor, Sr. DR
Hearing: 23.07.2026

PER S. RIFAUR RAHMAN, AM:

1.

The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 22.4.2024 for the Assessment Year 2012-13. 2. At the time of hearing, ld. AR of the assessee submitted that there is a delay of 401 days in filing the present appeal. He submitted that the assessee was not aware of the appellate proceedings and about such orders being passed due to the reason that no notices were received by the assessee either in physical form or on mail id. He submitted that due to this reason, the ld. CIT (A)/NFAC dismissed the appeal of the

The order continues below.

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