SHRI TARIQ AHMAD DAR,ANANTNAG vs. INCOME TAX OFFICER WARD, UDHAMPUR

ITA 422/ASR/2025Status: DisposedITAT Amritsar12 March 2026AY 2017-18Bench: SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal in the interest of justice. However, considering the circumstances, the Tribunal remanded the matter back to the CIT(A) for adjudication on merits, directing the assessee to furnish all documentary evidence.

What were the facts?

The assessee filed an appeal belatedly due to misinformation from the previous counsel. The main grievance is the rejection of the appeal by the first appellate authority due to non-payment of advance tax and non-filing of returns. The assessee had deposited cash during demonetization and the assessment was completed ex-parte.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the matter should be remanded to the CIT(A) for fresh adjudication on merits after the assessee provides necessary evidence.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 142(1),Section 249(4)(b),Section 210,Section 69A,Section 288A,Section 34(4)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. UDAYAN DASGUPTA & SH. KRINWANT SAHAY

Hearing: 19.02.2026Pronounced: 12.03.2026

Per Udayan Dasgupta, J.M.:

This appeal is filed by the assessee against the order of the ld. CIT (A) NFAC, Delhi dated 21.02.2024 passed u/s 250 of the Income Tax Act, 1961, which has emanated from the order of the ITO, Ward, Anantnag dated 22.12.2019 passed u/s 144

of the Act, 1961. 2 Assessment Year: 2017-18

2.

Condonation of Delay: This appeal is filed by the assessee belatedly by 380

(three hundred eighty days) and the assessee has filed an application along with an affidavit , explaining the delay to have arisen because of misinformation by his earlier

counsel informing the assessee that the ap

The order continues below.

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