MANZOOR AHMED GANIE C/O PEER MOHALLA YARIPORA KULGAM JAMMU AND KASHMIR,KULGAM vs. INCOME TAX OFFICER WARD 2(4) UDHAMPUR VENUS CHOWK DHAR ROAD UDHAMPUR, UDHAMPUR

ITA 9/ASR/2026Status: DisposedITAT Amritsar31 August 2026AY 2012-20133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It held that the interest of justice would be served by remanding the matter back to the CIT(A) for fresh adjudication, allowing the assessee an opportunity to present evidence and plead his case.

What were the facts?

The assessee deposited Rs. 23.53 lakhs in cash into his bank account. The Assessing Officer (AO) completed the assessment at Rs. 40.78 lakhs due to non-compliance with notices and lack of explanation for the deposits. The CIT(A) dismissed the appeal without proper representation.

What were the issues?

Whether the assessee was provided a proper opportunity of hearing and representation before the lower appellate authority. Whether the additions made by the AO were justified without proper consideration of the assessee's evidence.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250

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 18.03.2025, which has emanated from the order of the AO, passed u/s 147 r.w.s. 144 of the Act, dated 01.12.2021. 2. Condonation of Delay : This appeal is belatedly filed by 215 ( two hundred and fifteen days ) and an application for condonation has been filed by the assessee explaining the delay that the assessee was unaware of the appellate order passed and uploaded in the portal because his earlier counsel one Mr Amit Dogra , Advocate, did not intimate the assessee regarding the disposal of the appeal and the assessee was not aware regardi

The order continues below.

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