SMT HARDEEP KAUR,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA

ITA 229/ASR/2025Status: DisposedITAT Amritsar25 June 2026AY 2012-138 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal in the interest of justice, imposing a token cost on the assessee. However, due to the lack of documentary evidence and proper representation at earlier stages, the matter was remanded back to the CIT(A) for a fresh opportunity.

What were the facts?

The assessee's appeal was filed belatedly by 868 days due to issues with her previous counsel. The appeal challenges an addition of Rs. 38.78 lakhs made under Section 69A for cash deposits, which the assessee claimed were from gifts and prior withdrawals but lacked supporting evidence.

What were the issues?

Whether the delay in filing the appeal should be condoned, and whether the assessee should be granted another opportunity to present evidence for cash deposits.

Which sections of the Income-tax Act were involved?

Section 69A,Section 143(3),Section 147,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA

For Appellant: Smt. Ratinder Kaur , Sr. D. R
Hearing: 08.04.2026Pronounced: 25.06.2026

Per Udayan Dasgupta, J.M.:

This appeal is filed by the assessee against the order of the ld. CIT (A) NFAC, Delhi dated 08.08.2022 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the ITO , Dasuya, passed u/s 143(3) rws 147 of the Act, 1961 dated 17.12.2019. ITA 229/ASR/2025 Page – 2

1.

Condonation of Delay: It is pointed out by the registry that this appeal is filed belatedly by 868 ( eight hundred sixty eight ) days and the assessee has sought condonation on the ground that her appointed lawyer Mr. Rahul Passi , who was appointed in the month of January, 2020 f

The order continues below.

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