SONU, FAZILKA,PUNJAB vs. ASSESSMENT UNIT, JOA ITO WARD 2(3), ABOHAR, PUNJAB

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ITA 220/ASR/2025Status: DisposedITAT Amritsar27 November 2025AY 2018-2019Bench: rejecting the appeal on the grounds of delay, no opportunity of hearing has been allowed to the assessee to put forth his reasons and to explain the cause of delay of 117 days. As such, in the interest of justice, we remand the matter back to the files of the ld. first appellate authority to allow adequate opportunity to the assessee to explain the delay with sufficient reasons and thereafter on satisfactory explanation of the same, the ld. first appellate authority may proceed to dispose o4 pages

AI SummaryRemanded

Facts

The assessee filed an appeal against an assessment order which determined a total income of Rs. 9.13 lakhs after finding cash deposits of Rs. 74.4 lakhs and commission income, with no return filed. The CIT(A) had dismissed the assessee's appeal in limine, refusing to condone a delay of 117 days in filing, without adjudicating on the merits of the case.

Held

The Tribunal noted that the CIT(A) dismissed the appeal for delay without providing the assessee an opportunity to explain the cause. In the interest of justice, the matter was remanded back to the CIT(A) to allow the assessee to explain the delay with sufficient reasons, and thereafter dispose of the appeal on merits.

Key Issues

Whether the CIT(A) was justified in dismissing the appeal without condoning the delay of 117 days and without providing the assessee an opportunity to explain the delay and be heard on merits.

Sections Cited

Section 250, Section 147, Section 144, Section 144B, Section 249(3), Section 282

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA

Hearing: 16.10.2025Pronounced: 27.11.2025

This appeal is filed by the assessee against the order of the ld. CIT(A) NFAC, Delhi dated 15.01.2025 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the Assessment Unit, NFAC passed u/s 147 r.w.s. 144 r.w.s. 144B of the Act, dated 25.03.2023. main grievance of the assessee is that the ld. first appellate authority has dismissed the appeal without adjudicating the same on merits of the case by refusing to condone the delay of 117 (one hundred seventeen) days in filing the appeal without considering the reasons put forth by the assessee, apart from other grounds disputing the additions made on merits of the case.

Brief facts emerging from the records are that the assessee has made deposit of cash amounting to Rs.74.4 lakhs in his various bank accounts maintained with Central Bank of India (including current accounts) in the name of M/s Midha Communication and in the name of Sonu and Mr. Bhagvandas and no return has been filed. In course of assessment proceedings, there has not been any response to various notices issued from the department and no explanations has been filed explaining the source of bank deposits. The assessment was ultimately completed on the basis of information gathered from banks and information contained in the Income tax portal (Form No. 26AS) from where it was evident that the assessee has received commission income from various Cellular Companies like Aircel Ltd., Airtel Payments Bank Ltd. and Bharti Hexacom Ltd. and assessment has been completed at a total income of Rs.9.13 lakhs. authority in limine without admitting the appeal for adjudication on merits, refusing to condone the delay in filing of the appeal by 117 days and rejecting the same u/s 249(3) of the Act in absence of sufficient cause.

In course of hearing, there has not been any appearance either by the assessee or his ld. AR in spite of repeated calls either physically or virtually.