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Facts
For Assessment Year 2012-13, the Ld. AO framed an assessment on a best judgment basis under Sections 144 r.w.s. 147, making an addition of Rs. 21.04 Lacs for cash deposit. The Ld. CIT(A) subsequently dismissed the assessee's appeal, refusing to condone a 243-day delay in filing.
Held
The Income Tax Appellate Tribunal admitted the appeal, citing principles of natural justice, and restored the matter to the Ld. CIT(A) for adjudication on merits. The Tribunal specifically directed the Ld. CIT(A) not to raise the issue of delay again.
Key Issues
Condonation of delay in filing an appeal before the CIT(A) and whether the appeal should be heard on merits despite such delay, especially concerning an assessment made on a best judgment basis.
Sections Cited
Section 144, Section 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘DB’, AMRITSAR BENCH, AMRITSAR
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI UDAYAN DAS GUPTA, JM
(िनधा"रण वष" / Assessment Year: 2012-13) Shri Shabir Ahmad Bakshi ITO Ward 1 बनाम/ Baran Pather, Batamaloo Srinagar (J&K) Vs. Karan Nagar, Srinagar (J&K) - 190010 "ायी लेखा सं./PAN. AXQPB-9463-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant by : Adjournment Application (rejected) ""थ"कीओरसे/Respondent by : Shri Charan Dass (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 12-11-2025 घोषणाकीतारीख /Date of Pronouncement : 17/11/2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) Aforesaid appeal by assessee for Assessment Year (AY) 1. 2012-13 arises out of an order of Ld. Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 26-12-2024 in the matter of an assessment framed by Ld. AO on best judgment basis u/s 144 r.w.s. 147 of the Act on 08-12-2019. The registry has noted delay of 243 days in the appeal, the condonation of which has been sought by the assessee on the strength of condonation petition along with supporting documentary evidences which is placed on record. The Ld. AR has sought adjournment. However, upon perusal of assessment order, it could be seen that Ld. AO has made addition of cash deposit of Rs.21.04 Lacs for want of any representation from the assessee. The Ld. CIT(A) did not admit the appeal for want of condonation of small delay. Aggrieved, the assessee is in further appeal before us.
Keeping in mind the principles of natural justice, we admit the appeal and restore the appeal back to the file of Ld. CIT(A) for adjudication on merits with a direction to the assessee to plead and prove its case. The issue of delay would not be raised by Ld. CIT(A).