MURTAZA ALI MUMTAZ SAKHIMAIDAN MENDHAR POONCH-185211 JAMMU & KASHMIR,POONCH vs. INCOME TAX OFFICER WARD 2(3)-JAMMU, AAYAKAR BHAWAN, RAIL HEAD COMPLEX PANAMA CHOWK DISTT JAMMU, JAMMU

ITA 926/ASR/2025Status: DisposedITAT Amritsar31 August 2026AY 2017-20186 pages
AI SummaryRemanded

What were the facts?

The assessee filed an appeal belatedly by 638 days. The first appellate authority dismissed the appeal without admitting it for hearing on merits due to non-payment of admitted tax and non-filing of a condonation application for the delay. The assessee's explanation for the delay in the affidavit was found to be factually incorrect.

What did the Tribunal hold?

The Tribunal held that the first appellate authority should have provided an opportunity of hearing to the assessee on principles of natural justice to explain the delay and the non-payment of admitted tax. Therefore, the matter was remanded back to the first appellate authority.

What were the issues?

Whether the first appellate authority erred by not providing an opportunity of hearing to the assessee before dismissing the appeal on grounds of delay and non-payment of admitted tax.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 249(4)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

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

Hearing: 24.07.2026Pronounced: 31.08.2026

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 28.12.2023, which has emanated from the order of the AO, NFAC, passed u/s 144 of the Act, dated 29.10.2019. 2. This appeal is filed belatedly by 638 days and the assessee has filed an application for condonation of delay alongwith an affidavit the contents of the same are reproduced as below: Assessment Year: 2017-18 2 Assessment Year: 2017-18 3

2.

1 However, the contents of the affidavit does not seen to match with the content of Form 35 with the appeal portal. We find that the e-mil id as state

The order continues below.

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