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Facts
For AY 2012-13, the AO framed a best judgment assessment u/s 144 r.w.s. 147, adding cash deposits and agricultural income as income from other sources because the assessee failed to make a representation. The CIT(A) dismissed the appeal due to a 302-day delay, prompting the assessee to appeal to the Tribunal with a 240-day delay, seeking condonation due to adverse family medical conditions. The assessee retired in 2011.
Held
The Tribunal, relying on principles from the Supreme Court case of Collector, Land Acquisition vs. Mst. Katiji & Ors. and natural justice, condoned the delay in filing the appeal. The CIT(A)'s order was set aside, and the case was remanded to the CIT(A) for a de novo adjudication on merits, with a specific direction not to raise the issue of delay again. The appeal was allowed for statistical purposes.
Key Issues
Condonation of delay in filing appeal; Validity of best judgment assessment and additions made.
Sections Cited
144, 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, AMRITSAR
(निर्धारण वर्ा / Assessment Year: 2012-13) Shri Jasbir Singh Sahni ITO Ward-1, E-12, Civil Lines, Bathinda CR Building, Civil Lines बिधम/ Vs. Punjab-151001 Bathinda – 151001 स्थायीलेखासं./जीआइआरसं./PAN/GIR No. BAVPS-6068-J (अपीलाथी/Appellant) : (प्रत्यथी / Respondent) अपीलाथीकीओरसे/ Appellant by : Shri Salil Chopra (Advocate) – Ld. AR प्रत्यथीकीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 18-12-2025 घोषणाकीतारीख /Date of Pronouncement 18-12-2025 : आदेश / O R D E R
Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals)-10, Mumbai [CIT(A)] dated 19-03-2024 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 30-09-2019. The registry has noted delay of 240 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of condonation petition which is accompanied by an affidavit of the assessee. It has been stated therein that the assessee retired from Markfed in the year 2011 but subsequently faced adverse medical conditions in the family. The supporting documents have also been placed on record. It has been stated that these circumstances have led to delay in filing of first appeal as well as subsequent appeal to Tribunal. The Ld. AR also stated that the assessee is in a position to substantiate its case, if another opportunity of hearing is granted to the assessee. The Ld. Sr. DR pleaded for dismissal of the appeal.
It could be seen that the assessment has been framed on best judgment basis wherein Ld. AO made addition of cash deposit of Rs.7,90,500/- and also considered the agricultural income of Rs.2,10,000/- as income from other sources since the assessee failed to make any representation therein. The Ld. CIT(A) did not admit the appeal for want of condonation of delay of 302 days and against which the assessee is in further appeal before Tribunal.
Considering the guiding principles laid down by Hon’ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987; (2) TMI 61 SC), as well as keeping in mind the principles of natural justice, I deem it fit to admit the appeal and set aside the impugned order. The appeal stands restored back to Ld. CIT(A) for de novo adjudication on merits with a direction to the assessee to plead and prove its case forthwith. The issue of delay would not be raised by Ld. CIT(A).
The appeal stands allowed for statistical purposes. Order pronounced on 18th December, 2025.