SHRI SHABIR AHMAD GANIE,SRINAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

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ITA 307/ASR/2025Status: DisposedITAT Amritsar16 December 2025AY 2017-18Bench: lower authorities which has been opposed by Ld. Sr. DR. The Ld. AR stated that the assessee is in a position to substantiate its case. The registry has noted delay of 442 days, 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 wherein it has been stated that the notices were served on email Id of the tax consultant who failed to respond to the same.2 pages

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Facts

The assessee appealed against a best judgment assessment under Section 144 for AY 2017-18, which included an addition of Rs.10.82 Lacs, confirmed by the CIT(A). The assessee, who had failed to appear before lower authorities, sought condonation for a 442-day delay in filing the appeal, claiming notices were sent to a non-responsive consultant. The appellant's counsel requested another opportunity for a proper hearing.

Held

The Tribunal, applying principles of natural justice, admitted the appeal and restored the case to the CIT(A) for de novo adjudication on merits. The assessee was directed to plead and prove their case forthwith. The appeal was accordingly allowed for statistical purposes.

Key Issues

Whether a new opportunity of hearing should be granted to the assessee who failed to appear before lower authorities, and if the case should be remanded for fresh adjudication on merits.

Sections Cited

Section 144 of the Income Tax Act

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AMRITSAR

(निर्धारण वर्ा / Assessment Year: 2017-18) Shri Shabir Ahmad Ganie ITO Ward-1, बिधम/ Vs. Hakeem Bagh, Rawalpora Srinagar. Srinagar – 190005 स्थायीलेखासं./जीआइआरसं./PAN/GIR No. AOOPG-3842-E (अपीलाथी/Appellant) : (प्रत्यथी / Respondent) अपीलाथीकीओरसे/ Appellant by : Sh. Bashir Ahmad Lone (CA) – Ld. AR (Virtual) प्रत्यथीकीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 16-12-2025 घोषणाकीतारीख /Date of Pronouncement 16-12-2025 : आदेश / O R D E R

Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 04-12-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 of the Act on 12-12-2019. The only prayer of Ld. AR is another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR. The Ld. AR stated that the assessee is in a position to substantiate its case. The registry has noted delay of 442 days, 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 wherein it has been stated that the notices were served on email Id of the tax consultant who failed to respond to the same.

In the assessment order, Ld. AO made addition of cash deposit for Rs.10.82 Lacs which has been confirmed by Ld. CIT(A). The assessee has failed to appear before any of the authorities. Aggrieved, the assessee is in further appeal before Tribunal.

Keeping in mind the principles of natural justice, I deem it fit to admit the appeal and grant another opportunity of hearing to the assessee. Accordingly, the appeal is 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 appeal stands allowed for statistical purposes. Order pronounced on 16th December, 2025.