HIMAYOUN NABI,C/O CA NAYEEM SHAFI (AUTHORISED REPRESENTATIVE) vs. ITO, SILK FACTORY ROAD, HAZURI BAGH

ITA 856/ASR/2025Status: DisposedITAT Amritsar22 July 2026AY 2019-20204 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing appeals before the CIT(A) and restored the matters to the file of the Assessing Officer. The AO was directed to provide an opportunity of being heard and decide the issues on merit.

What were the facts?

The assessee, a Non-Resident Indian, did not file returns as no income accrued in India. The Assessing Officer passed ex-parte orders under Section 144. The appeals before the CIT(A) were dismissed in limine due to delay.

What were the issues?

Whether the CIT(A) erred in dismissing the appeals solely on the ground of delay without adjudicating on merits, and whether the assessee was effectively served with notices.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 271AAC(1),Section 148,Section 142(1),Section 5(2),Section 9

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Shri Nayeem Shafi, CA
Hearing: 22.07.2026

Heard together (2 matters)

ITA No.854/ASR/2025
ITA No.856/ASR/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER S.RIFAUR RAHMAN, AM:

1.

The assessee has filed appeals against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 21.08.2025 for the Assessment Years 2018-19 and 2019-20 passed under section 147/144

and 271AAC (1) of the Income-tax Act, 1961 (for short ‘the Act’).

2.

At the time of hearing, ld. AR of the assessee submitted that the assessee

is an individual and a Non-Resident Indian (NRI) residing in the KSA

and the assessee did not file any return of income as no income accrued

or arose in India within the meaning

The order continues below.

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