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Facts
The assessee's appeal for AY 2019-20 arose from an order by CIT(A) upholding an assessment framed by the AO under Section 144 read with Section 147. The original appeal before CIT(A) was dismissed as non-maintainable due to a 159-day delay.
Held
The Tribunal restored the appeal to the CIT(A) for fresh adjudication, considering the principles of natural justice. The assessee was directed to present its case and substantiate it before the CIT(A).
Key Issues
Whether to allow the assessee another opportunity to present its case before the CIT(A) when the earlier appeal was dismissed for delay and non-maintainability.
Sections Cited
144, 147, 69A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH
(िनधा�रणवष� / Assessment Year: 2019-20) Shri Mehar Singh ITO Ward Sirhind C/o Munsha Singh Sirhind (Punjab) 140406 बनाम/ Vs. VPO. Heon Banga Shaheed Bhagat Singh Nagar, Punjab 144505 �ायीलेखासं./जीआइआरसं./PAN/GIR No. HWSPS-8081-J (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Nirmal Mahajan (CA) (Virtual) – Ld. AR ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 25-11-2025 घोषणाकीतारीख /Date of Pronouncement 25-11-2025 : आदेश / O R D E R
Aforesaid appeal by assessee for Assessment Year (AY) 2019- 20 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 17-04-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 read with Section 147 of the Act on 19-03-2024.
The Ld. AR pleaded for adjudication of appeal on merits and stated that the assessee is in a position to substantiate its case if another opportunity is granted to the assessee. The Ld. Sr. DR opposed any interference in the impugned order.
In the assessment order, Ld. AO made addition u/s 69A for Rs.40 Lacs for cash component in a certain agreement to sell. Though the assessee preferred further appeal, it remained non-compliant therein and the appeal was filed with a delay of 159 days. Accordingly, the appeal was dismissed as non-maintainable. Aggrieved, the assessee is in further appeal before Tribunal.
Keeping in mind the principles of natural justice and considering the background of the assessee, I deem it fit to accept the prayer of Ld. AR. Accordingly, the appeal is restored back to Ld. CIT(A) for de novo adjudication with a direction to the assessee to plead and prove its case forthwith.
The appeal stands allowed for statistical purposes. Order pronounced on 25th November, 2025.