SHRI NAZIR AHMAD BEIGH ,SRINAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

ITA 592/ASR/2024Status: DisposedITAT Amritsar29 May 2026AY 2017-188 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, imposed a token cost, and noted contradictory submissions regarding the nature of the assessee's business. The matter was remanded to the CIT(A) for fresh consideration on merits.

What were the facts?

The assessee deposited Rs. 14.30 lakhs in cash during demonetization, with total bank credits of Rs. 1.34 crores. The AO made additions of Rs. 16.44 lakhs, including the cash deposits, due to non-compliance. The CIT(A) dismissed the appeal for non-compliance.

What were the issues?

Whether the assessee was provided proper opportunity of hearing and whether the addition sustained by the AO was justified, considering contradictory business claims.

Which sections of the Income-tax Act were involved?

Section 69A,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: DR. DIPAK P. RIPOTE & SH. UDAYAN DAS GUPTA

Hearing: 19.03.2026Pronounced: 29.05.2026

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 25.10.2023, which has emanated from the order of the AO, Ward-2, Srinagar, passed u/s 144 of the Act, dated 25.12.2019. 2. Condonation of Delay: This appeal is belatedly filed by 316 (three hundred sixteen days). The assessee has filed an application for condonation of delay alongwith an affidavit explaining the fact that that he was medically ill and because of health reason his physical movement were restricted and he has relied on his Assessment Year: 2017-18 2

accountant to carry out the necessary work relating to appea

The order continues below.

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