SHRI GHULAM NABI LONE,ANANTNAG vs. INCOME TAX OFFICER WARD, ANANTNAG

ITA 624/ASR/2024Status: DisposedITAT Amritsar12 March 2026AY 2017-18Bench: SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Considering the assessee is a trader and admitted lack of books, the Tribunal determined net profit at 8% on estimated sales, applying it to total bank credits.

What were the facts?

The assessee, a door-to-door shawl trader from a remote village, filed an appeal belatedly due to communication issues and lack of understanding of procedures. The assessment was completed ex-parte due to non-filing of returns and non-compliance with notices, with additions made to income.

What were the issues?

Whether the delay in filing the appeal can be condoned, and how to determine the income of a trader without proper books of accounts.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 142(1),Section 44AD,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA

Pronounced: 12.03.2026

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 12.07.2024 which has emanated from the order of AO, Income Tax Officer, Ward-3(4), Anantnag, passed u/s 144 of the Act, vide order dated 23.12.2019. 2. Condonation of delay: It is pointed out by the registry that this appeal is belatedly filed by 69 (sixty nine days). The assessee has filed an application 2 Assessment Year: 2017-18

explaining the fact that he is a resident of a remote tribal village of Siligam, Dangarpora, at Anantanag, J & K, and is engaged as a door-to-door shawl trade

The order continues below.

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