BASHIR AHMAD HAJAM,CHADOORA BUDGAM vs. INCOME TAX OFFICER WARD-1 SRINAGAR, SRINAGAR

ITA 411/ASR/2025Status: DisposedITAT Amritsar01 June 2026AY 2017-187 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal in the interest of justice, but imposed costs on the assessee for negligence. The matter was remanded to the Assessing Officer for fresh assessment due to the assessee not getting a proper opportunity to present evidence.

What were the facts?

The assessee's appeal was filed belatedly due to a wrong email address being used for communication. The Assessing Officer made additions on account of cash deposits during demonetization and business profits. The first appellate authority adjudicated the appeal ex-parte.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the assessee was denied a proper opportunity of being heard before the lower authorities.

Which sections of the Income-tax Act were involved?

Section 144,Section 250,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DAS GUPTA

Hearing: 09.04.2026Pronounced: 01.06.2026

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 08.03.2023, which has emanated from the order of the AO, passed u/s 144 of the Act, dated 11.12.2019. 2. Condonation of Delay: This appeal is filed belatedly by 713 days ( seven hundred thirteen days ) and the assessee has filed an application for condonation of delay along with an affidavit, explaining the delay to have arisen due to notice of hearing and subsequent communication from the office of the Ld. CIT(A) being issued and served on a wrong email id associtesrafiq@gmail.com which is not connected with the assessee.

I.T.A. No.411/Asr/

The order continues below.

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