PARMINDER SINGH MANES,ZIRA vs. INCOME TAX OFFICER, FEROZEPUR

ITA 925/ASR/2025Status: DisposedITAT Amritsar20 March 2026AY 2012-13Bench: DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and, in the interest of justice, remanded the matter back to the first appellate authority to grant the assessee an opportunity to present his case with necessary evidence.

What were the facts?

The assessee, claiming to be an agriculturist, deposited cash of Rs. 69.45 lakhs in his bank account, which remained unexplained and was added to his total income. The first appeal was dismissed ex-parte as the assessee did not represent the case despite notices.

What were the issues?

Whether the assessee should be granted an opportunity to present his case before the first appellate authority with documentary evidence for unexplained cash deposits, considering alleged non-receipt of notices.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: DR. DIPAK P. RIPOTE & SH. UDAYAN DASGUPTA

Hearing: 17.03.2026Pronounced: 20.03.2026

Per Udayan Dasgupta, J.M.:

This appeal is filed by the assessee against the order of the ld. CIT (A) NFAC, Delhi dated 16.06.2025 passed u/s 250 of the Income Tax Act, 1961 (henceforth the Act) which has emanated from the order of the NFAC, Delhi dated 21.03.2023 passed

u/s 147 r.w.s. 263 of the Income Tax Act, 1961. 2 Assessment Year: 2012-13

2.

The ld. DR filed an application for adjournment of hearing on the ground of complexity of issues involved and heavy work load, which we consider are not sufficient reasons for adjournment and as such the adjournment is rejected and we

proceed to dispo

The order continues below.

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