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Facts
The assessee filed an appeal against an assessment of income at Rs.22.62 Lacs, which was framed on a best judgment basis under Section 144 of the Act. The learned CIT(A) had previously dismissed the appeal without admitting it due to a 64-day delay in its filing.
Held
The Income Tax Appellate Tribunal condoned the 64-day delay in filing the first appeal. Consequently, the Tribunal restored the appeal to the file of the CIT(A) for a fresh adjudication on merits, directing the assessee to present and prove their case forthwith.
Key Issues
Whether the CIT(A) erred in not condoning the delay in filing the appeal and refusing to adjudicate the case on merits regarding the best judgment assessment under Section 144.
Sections Cited
144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH
Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
(िनधा�रण वष� / Assessment Year: 2017-18) Shri Anil Kumar ITO बनाम/ Vs. 137 Himsikha, Panchkula Ward No 1, Pinjore-134109 (Haryana) Panchkula �थायीलेखासं./जीआइआरसं./PAN/GIR No. AMYPK-9712-B (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Shri Sunil Kumar for Shri Ravinder K.Sharma (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 05-08-2025 घोषणाकीतारीख /Date of Pronouncement : 18-08-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 27-01-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s. 144 of the Act on 11-12-2019 The sole grievance of the assessee is assessment of income at Rs.22.62 Lacs. The Ld. CIT(A) did not admit the appeal for want of condonation of delay of 64 days. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is adjudication of appeal on merits.
Considering the factual matrix and upon perusal of case records, we condone the delay in first appeal and restore the appeal back to the file of Ld. CIT(A) for de novo adjudication on merits with a direction to the assessee to plead and prove its case forthwith.
The appeal stand allowed for statistical purposes. Order Pronounced on18-08-2025. Sd/- Sd/- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 18-08-2025. 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 ASSISTANT REGISTRAR
ITAT CHANDIGARH