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Facts
The assessee challenged a quantum addition of Rs. 22.67 Lacs and a consequential penalty of Rs. 5.25 Lacs under section 271(1)(C) for AY 2013-14. The appeals were dismissed by the CIT(A) for non-appearance and failure to pay advance tax under section 249(4)(b). The assessee sought condonation of a 14-day delay in filing one appeal, claiming non-service of notices and lack of knowledge of the impugned order.
Held
Considering the principles of natural justice, the Tribunal condoned the delay and restored both appeals to the file of the CIT(A) for a de novo adjudication on merits. The assessee was directed to present and prove its case before the CIT(A) forthwith. The appeals were allowed for statistical purposes.
Key Issues
Whether the delay in filing the appeal should be condoned and if the appeals, dismissed for non-appearance and non-payment of advance tax, should be restored for de novo adjudication on merits.
Sections Cited
271(1)(C), 249(4)(b)
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: 2013-14) Shri Nissar Ahmad Bulla ITO Sopore, Iqbal Nagar, Sopore बनाम/ Ward-1 S.O Badam Bagh, Srinagar Vs. Baramulla-193201 (J&K) �ायी लेखा सं./PAN. AJRPB-8879-L (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/Appellant by : Shri. Mohd. Iqbal Untoo (CA)- Ld. AR ��थ�कीओरसे/Respondent by : Shri Charan Dass (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 15-10-2025 घोषणाकीतारीख /Date of Pronouncement : 27/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) In aforesaid twin appeals for Assessment Year (AY) 2013-14, 1. the assessee is aggrieved by confirmation of quantum addition for Rs.22.67 Lacs and confirmation of consequential penalty u/s 271(1)(C) for Rs.5.25 Lacs. The registry has noted delay of 14 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. It has been stated that the appeals have been dismissed merely on the ground that the assessee did not paid advance tax in terms of Sec.249(4)(b). The Ld. AR pointed out that the assessee has paid taxes of Rs.1,59,070/- on 06-03-2018. 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 28-03-2024 and 31-05-2024 respectively.
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 on merits with a direction to the assessee to plead and prove its case forthwith.
Both the appeals stand allowed for statistical purposes. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.