KASHMIR SINGH,YAMUNA NAGAR vs. INCOME TAX OFFICER, WARD-2, YAMUNA NAGAR, YAMUNA NAGAR

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ITA 1410/CHANDI/2026Status: DisposedITAT Chandigarh16 July 2026AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, considering it to be small, and restored the appeal to the CIT(A) for adjudication on merits. The assessee was directed to present and prove its case.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a delay of 79 days. The original assessment was framed by the AO on a best judgment basis, making an addition of Rs. 11.40 Lacs for cash deposits.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned to allow adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH HYBRID HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.1410/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2011-12) Shri Kashmir Singh ITO, Ward – 2 C/o Tejmohan Singh (Advocate) Yamuna Nagar बनाम/ Vs. #527, Sector – 10D Haryana – 135103 Chandigarh – 160011 �ायीलेखासं./जीआइआरसं./PAN/GIR No. DEJPS-0680-L (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Tejmohan Singh (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) Sr. DR (Virtual) सुनवाईकीतारीख/Date of Hearing : 14-07-2026 घोषणाकीतारीख /Date of Pronouncement 16-07-2026 : आदेश / O R D E R 1. Aforesaid appeal by assessee for Assessment Year (AY) 2011- 12 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals), Prayagraj [CIT(A)] dated 13-05-2026 in the matter of an assessment framed by Ld. AO on best judgment basis u/s 144 r.w.s. 147 of the Act on 27-12-2018. In the assessment order, Ld. AO made addition of cash deposit for Rs.11.40 Lacs for want of any representation from the assessee. The Ld. CIT(A) did not admit the appeal for want of condonation of delay of 79 days. Aggrieved, the assessee is in further appeal before Tribunal. The only prayer of Ld.

AR is adjudication of appeal on merits which has been opposed by Ld. Sr. DR. The Ld. AR stated that the assessee is in a position to substantiate its case. 2. I am of the considered opinion that small delay of 79 days could have been condoned considering the background of the assessee. Nevertheless, keeping in mind the principles of natural justice, I deem it fit to restore the appeal back to the file of Ld. CIT(A) for adjudication of appeal on merits without raising the issue of delay. The assessee is directed to plead and prove its case forthwith. 3. The appeal stand allowed for statistical purposes. Order pronounced on 16th July, 2026.

-Sd- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER AS Dated: 16/07/2026 आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

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ITAT CHANDIGARH

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