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Facts
The assessee's appeal for AY 2019-20 originated from a best judgment assessment by the AO under sections 144 r.w.s. 147, where income was assessed at Rs.2,96,341/- due to the assessee's non-representation. The Ld. CIT(A) dismissed the appeal for a 122-day delay without condonation, prompting the assessee to appeal to the Tribunal.
Held
The Tribunal, invoking principles of natural justice, remanded the appeal back to the Ld. CIT(A) for a de novo adjudication on merits. It directed the assessee to present and prove their case promptly and instructed the CIT(A) not to raise the issue of delay in filing the appeal.
Key Issues
Whether the CIT(A) was justified in not admitting the appeal due to delay without condonation, and if the best judgment assessment warranted a re-adjudication on merits.
Sections Cited
144, 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
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) Aforesaid appeal by assessee for Assessment Year (AY) 1. 2019-20 arises out of an order of Ld. Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 21-02-2025 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 23-01-2024. The assessment has been framed assessing income of Rs.2,96,341/- for want of any representation from the assessee. The Ld. CIT(A) did not admit the appeal for want of condonation of delay of 122 days. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is adjudication of the appeal on mertis.
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).