AMNINDER SINGH,PATHANKOT vs. INCOME TAX OFFICER, WARD-1, PATHANKOT, PATHANKOT

Aforesaid appeal by assessee for Assessment Year (AY) 2020-21 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 17-03-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 r.w.s. 144B of the Act on 26-09-2022. In the assessment order Ld. AO made addition of agricultural income for Rs.44.80 Lacs. The Ld. CIT(A) did not admit the appeal for want of condonation of delay of 97 days. Aggrieved, the assessee is in further appeal before Tribunal. The Ld. Sr. DR pleaded for dismissal of the appeal.

I am of the considered opinion that considering the background of the assessee, small delay of 97 days could have been condoned by Ld. CIT(A). Nevertheless, keeping in mind the principles of natural justice, I deem it fit to set aside the impugned order and restore the appeal 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 16th December, 2025.