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Facts
The assessee appealed against an ex-parte assessment under Section 144 where a cash deposit of Rs. 25.65 Lacs was added. The CIT(A) dismissed the appeal for non-condonation of a 290-day delay in filing, prompting the assessee to approach the ITAT.
Held
Applying principles of natural justice, the Tribunal restored the appeal to the CIT(A) for fresh adjudication on merits. The CIT(A) was specifically directed not to raise the issue of delay again, and the assessee was instructed to present its case promptly.
Key Issues
Whether the CIT(A) correctly rejected the appeal on grounds of delay, and the validity of the ex-parte addition made by the AO under Section 144.
Sections Cited
144
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Income Tax Appellate Tribunal, ‘DB’, AMRITSAR BENCH, AMRITSAR
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI UDAYAN DAS GUPTA, JM
Manoj Kumar Aggarwal (Accountant Member) Aforesaid appeal by assessee for Assessment Year (AY) 1. 2011-12 arises out of an order of Ld. Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 26-02-2024 in the matter of an assessment framed by Ld. AO on best judgment basis u/s 144 of the Act on 18-12-2018. The assessee sought adjournment which was rejected considering the material on record. Upon perusal of assessment order, it could be seen that Ld. AO made addition of cash deposit of Rs.25.65 Lacs for want of any representation from the assessee. The Ld. CIT(A) did not admit the appeal for want of condonation of delay of 290 days. Aggrieved, the assessee is in further appeal before us.
Keeping in mind the principles of natural justice, we restore the appeal back to the file of 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 stand allowed for statistical purposes. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963. (UDAYAN DAS GUPTA) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 17/11/2025 आदेश की "ितिलिप अ"ेिषत /Copy of the Order forwarded to : 1. अपीलाथ"/Appellant
""थ"/Respondent 3. आयकरआयु"/CIT 4. िवभागीय"ितिनिध/DR 5. गाड"फाईल/GF