JARNAIL SINGH, MOHALI,MOHALI vs. JAO ITO WARD-6(1), CHANDIGARH, CHANDIGARH

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ITA 647/CHANDI/2025Status: DisposedITAT Chandigarh22 August 2025AY 2011-12Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)3 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, acknowledging the assessee's illiteracy and his efforts to engage legal representation. Finding no determination on the merits of the case and in the interest of substantial justice, the Tribunal remitted the matter back to the file of the AO for fresh examination after providing a reasonable opportunity to the assessee.

What were the facts?

The assessee, an illiterate agriculturist, deposited cash in his bank account, leading to an addition of Rs. 20,50,000/- by the AO. Due to the negligence of his initial counsel, an ex-parte order was passed by the lower authorities, resulting in a significant delay in filing the appeal before the Tribunal.

What were the issues?

Whether the substantial delay in filing the appeal should be condoned given the assessee's personal circumstances and the lack of diligence by his appointed counsel, and if so, whether the matter should be remitted for fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ िनधा"रण वष" / Assessment Year : 2011-12 Jarnail Singh बनाम The JAO ITO House No. 14, Village Ward-6(1), Chandigarh Shingariwala, Mullanpur, Mohali "ायी लेखा सं./PAN NO: CZFPS2599R अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई क" तारीख/Date of Hearing : 21/08/2025 उदघोषणा क" तारीख/Date of Pronouncement : 22/08/2025 आदेश/Order PER VIKRAM SINGH YADAV, AM

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