GURMEET SINGH,SAS NAGAR vs. INCOME TAX OFFICER WARD 6(4), CHANDIGARH, MOHALI
1
IN THE INCOME TAX APPELLATE TRIBUNAL
“A” BENCH, CHANDIGARH
HYBRID HEARING
BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकर अपील सं. / ITA No.1211/CHANDI/2024
(िनधाŊरण वषŊ / Assessment Year: 2012-13)
Shri Gurmeet Singh
H.No.71072C, Model Town
Mundikharar, Chajjumajra
Sec.126, Distt. Kharar
SAS Nagar – 141 001
बनाम/ Vs.
ITO-Ward-6(4)
Sec.68
Mohali
Punjab 160062
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. DIFPS-4252-G
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by : Shri Pankaj Bhalla (CA) (Virtual) – Ld. AR
ŮȑथŎकीओरसे/Respondent by :
Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR
सुनवाईकीतारीख/Date of Hearing
:
19-08-2025
घोषणाकीतारीख /Date of Pronouncement
:
19-08-2025
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
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. 3
आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to :
1. अपीलाथŎ/Appellant
2. ŮȑथŎ/Respondent
3. आयकरआयुƅ/CIT
4. िवभागीयŮितिनिध/DR
5. गाडŊफाईल/GF