HARPAL SINGH,VEER ENCLAVE NEAR RYAN INTL SCHOOL G T ROAD AMRITS vs. INCOME TAX OFFICER WARD 2(1), CENTRAL REVENUE BUILDING THE MALL

ITA 417/ASR/2025Status: DisposedITAT Amritsar06 April 2026AY 2012-135 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the ex parte order passed by the CIT(A) was without issuing notice to the correct e-mail id, violating the principles of natural justice. Therefore, the matter was remanded back to the first appellate authority.

What were the facts?

The assessee deposited cash of Rs. 44.42 lakhs in bank accounts during FY 2011-12. Proceedings under Section 147 were initiated, and the assessment was completed ex parte. The first appellate authority also dismissed the appeal ex parte without deciding on merits.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without proper opportunity and notice to the assessee, thereby violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 69A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. UDAYAN DASGUPTA & SH. KRINWANT SAHAY

For Appellant: CA. Sh. Charan Dass, Sr. DR
Hearing: 19.02.2026Pronounced: 06.04.2026

Per: Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of ld. CIT (A), NFAC, Delhi, passed u/s 250 of the Act, 1961 vide order dated 31.01.2024 which has emanated from the order of AO, Ward-4 (2), Amritsar, passed u/s 147 r.w.s. 144 of the Act, vide order dated 09.12.2019. I.T.A. No. 417/Asr/2025 2 Assessment Year: 2012-13

2.

Condonation of delay: It is pointed out by the registry that this appeal is belatedly filed by 408 (four hundred eight days). The assessee has filed an application for condonation of delay on the ground that the appeal order dated 31.01.2024 should have been appealed within 60 days but the said order has not

The order continues below.

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