GIANI MALHOTRA HOUSE NO 62 SECTOR 1-A EXTENSION TRIKUTA NAGAR JAMMU,JAMMU vs. INCOME TAX OFFICER WARD 1(1) JAMMU AAYKAR BHAWAN RAIL HEAD COMPLEX PANAMA CHOWK JAMMU, JAMMU

ITA 373/ASR/2025Status: DisposedITAT Amritsar17 June 2026AY 2011-20126 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. The Tribunal found that the CIT(A) had not adjudicated the grounds on merits and therefore remanded the matter back for a fresh adjudication.

What were the facts?

The assessee's appeal was filed belatedly. The Assessing Officer made an addition of Rs. 46.63 lakhs on account of unexplained cash deposits after the assessee failed to provide satisfactory evidence. The CIT(A) dismissed the appeal due to non-compliance with notices.

What were the issues?

Whether the CIT(A) properly adjudicated the grounds of appeal on merits, and whether the assessee was provided with adequate opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),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 DAS GUPTA

Hearing: 09.04.2026Pronounced: 17.06.2026

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 30.06.2023, which has emanated from the order of the AO, Ward-1(1), Jammu, passed u/s 147 r.w.s. 143(3) of the Act, dated 31.12.2018. 2. Condonation of Delay: This appeal is filed belatedly by 609 (six hundred and nine days) as pointed out by the registry. The assessee has filed an application for condonation explaining the delay to have occurred in the chamber of his appointed Assessment Year: 2011-12 2

counsel Advocate Dheeraj Bhasin. (Certificate issued by the said Advocate Dheeraj Bhasin, i

The order continues below.

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