SHRI BILAL AHMAD SATHOO,ANANTNAG vs. INCOME TAX OFFICER WARD, UDHAMPUR

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ITA 421/ASR/2024Status: DisposedITAT Amritsar27 October 2025AY 2017-18Bench: SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, applying principles of natural justice despite the assessee's negligence, admitted the quantum appeal and restored both appeals to the CIT(A) for de novo adjudication. The assessee was directed to present and prove its case forthwith before the CIT(A).

What were the facts?

The assessee filed twin appeals for AY 2017-18 against the confirmation of a quantum addition of Rs.112.44 Lacs and a penalty of Rs.19.38 Lacs u/s 270A. There was a 150-day delay in one appeal, which the assessee sought to condone, claiming non-service of hearing notices and lack of knowledge of the impugned orders from the CIT(A), having failed to appear before lower authorities.

What were the issues?

Whether the quantum addition and consequential penalty were correctly confirmed by the CIT(A), and whether the appeals should be restored for de novo adjudication considering the assessee's non-appearance and delay.

Which sections of the Income-tax Act were involved?

Section 270A

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

Pronounced: 27/10/2025

Heard together (2 matters)

ITA No. 420/ASR/2024
ITA No. 421/ASR/2024

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R Manoj Kumar Aggarwal (Accountant Member) In aforesaid twin appeals for Assessment Year (AY) 2017-18, 1. the assessee is aggrieved by confirmation of quantum addition for Rs.112.44 Lacs and confirmation of consequential penalty u/s 270A for Rs.19.38 Lacs. The registry has noted delay of 150 days in quantum appeal the condonation of which has been sought by Ld. AR on the strength of condonation petition which is accompanied by an affidavit of the assessee. It has been stated that the hearing notices were not served on the assessee and the impugned order was not within the knowledge of the assessee. The Ld. AR also prayed for restoring both these appeals back to Ld. CIT(A) since the assessee has failed to appear before any of the lower authorities. The Ld. Sr. DR has pleaded for dismissal of the appeals. The impugned orders have been passed by Ld. Commissioner of Income Tax (Appeals), NFAC [CIT(A)] on 27-12-2023 and 12-06-2024 respectively.

2.

Though the assessee has remained negligent, however, keeping in mind the principles of natural justice, we admit the quantum appeal and restore both the appeals back to the file of Ld. CIT(A) for do novo adjudication with a direction to the assessee to plead and prove its case forthwith.

3.

Both the appeals 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: 27/10/2025 आदेश की "ितिलिप अ"ेिषत /Copy of the Order forwarded to : 1. अपीलाथ"/Appellant 2. ""थ"/Respondent 3. आयकरआयु"/CIT 4. िवभागीय"ितिनिध/DR 5. गाड"फाईल/GF

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