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Facts
The assessee filed an appeal against an order of the CIT(A) which dismissed their appeal in limine due to a 45-day delay. The original assessment order by the AO made an addition of Rs. 18.47 Lacs on account of cash deposits.
Held
The Tribunal restored the appeal back to the CIT(A) for de novo adjudication on merits, considering the principles of natural justice. The assessee was directed to plead and prove its case, and the issue of delay was not to be raised.
Key Issues
Whether the appeal dismissed in limine for delay should be restored to the CIT(A) for adjudication on merits.
Sections Cited
147, 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH
(िनधा�रणवष� / Assessment Year: 2015-16) Shri Kuldeep Singh ITO Hamirpur Village Loharli, Tehsil Barsar, बनाम/ Vs. Aaykar Bhawan, Hamirpur, District Hamirpur (HP) -174039 Himachal Pradesh – 177001 �थायीलेखासं./जीआइआरसं./PAN/GIR No. CWZPS-9035-G (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Munish Sood (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 27-11-2025 घोषणाकीतारीख /Date of Pronouncement 27-11-2025 : आदेश / O R D E R
Aforesaid appeal by assessee for Assessment Year (AY) 2015- 16 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 17-07-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 147 r.w.s. 144B of the Act on 10-03-2023. In the assessment order, Ld. AO made addition of cash deposit for Rs.18.47 Lacs. The Ld. CIT(A) dismissed the appeal in limine for want of condonation of delay of 45 days. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is adjudication of appeal on merits which has been opposed by Ld. Sr. DR. The Ld. AR has stated that the assessee is able to substantiate its case on merits.
Keeping in mind the principles of natural justice and considering the period of delay, I am inclined to accept the prayer of Ld. AR. Accordingly, the appeal is restored back to Ld. CIT(A) for de novo adjudication on merits with a direction to the assessee to plead and prove its case forthwith. The issue of delay would not be raised by Ld. CIT(A).
The appeal stands allowed for statistical purposes. Order pronounced on 27th November, 2025.