MEHAR SINGH C/O MUNSHA SINGH,SHAHEED BHAGAT SINGH NAGAR vs. INCOME TAX OFFICER, WARD SIRHIND, SIRHIND

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.