GURMEET SINGH,SAS NAGAR vs. INCOME TAX OFFICER WARD 6(4), CHANDIGARH, MOHALI

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ITA 1211/CHANDI/2024Status: DisposedITAT Chandigarh19 August 2025AY 2012-13Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had established reasonable cause for the delay in filing the first appeal. Consequently, the CIT(A)'s order was set aside, and the appeal was restored back to the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee appealed against the CIT(A)'s order which did not admit the appeal due to a 214-day delay. The original assessment by the AO was under Section 144 read with Section 147, making an addition of Rs. 124.50 Lakhs for cash deposits. The assessee contended that non-receipt of notices/assessment order at a wrong address caused the delay.

What were the issues?

Whether there was a reasonable cause for the 214-day delay in filing the first appeal before the CIT(A); and whether the CIT(A) was justified in not admitting the appeal without condoning the delay.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 14-11-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s. 144 r.w.s. 147 of the Act on 25-11-2019 making addition of cash deposit of Rs.124.50 Lacs. The Ld. CIT(A) did not admit the appeal for want of condonation of delay of 214 days. Aggrieved, the assessee is in further appeal before us.

2.

The Ld. AR pointed out to the affidavit of the assessee (Page Nos.34-35 of the paper-book) and stated that the assessee is an agriculturist and it did not receive any hearing notices / assessment order, since these were sent at wrong address. The whole facts leading to delay in first appeal has been narrated in the affidavit. On these facts, Ld. AR sought adjudication of appeal on merits which has been opposed by Ld. Sr. DR.

3.

After going though the affidavit of the assessee, we find that the assessee has established reasonable cause for late filing of first appeal. Therefore, we accept the prayer of Ld. AR and set aside the impugned order. The appeal is restored back to Ld. CIT(A) for fresh adjudication on merits with a direction to the assessee to plead and prove its case forthwith.

4.

The appeal stand allowed for statistical purposes. Order pronounced on 19-08-2025 (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 19-08-2025. आदेश की "ितिलिप अ"ेिषत /Copy of the Order forwarded to : 1. अपीलाथ"/Appellant 2. ""थ"/Respondent 3. आयकरआयु"/CIT 4. िवभागीय"ितिनिध/DR 5. गाड"फाईल/GF

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