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Facts
The assessee appealed against an order confirming an addition of Rs. 20.71 Lacs as unexplained cash credit made by the AO under sections 144 r.w.s. 147 of the Income Tax Act for AY 2012-13, due to lack of representation. The appeal to the ITAT was filed with a delay of 229 days, and the assessee did not appear during the hearing.
Held
Despite the assessee's negligence and non-appearance, the tribunal admitted the appeal based on principles of natural justice. The case was restored to the CIT(A) for de novo adjudication, with a direction for the assessee to present and prove its case forthwith.
Key Issues
Whether the addition of unexplained cash credit under section 144 r.w.s. 147 was justified, and if the assessee should be granted another opportunity to present their case.
Sections Cited
Section 144, Section 147, Rule 34(4) of Income Tax (Appellate Tribunal) Rules, 1963
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 Nisar Ahmed ITO बनाम/ House No. 25-A, Gujjar Nagar Ward-1(1), Jammu (J&K) Vs. Jammu-180001 �ायी लेखा सं./PAN. AHDPA-2530-P (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/Appellant by : None ��थ�कीओरसे/Respondent by : Shri Charan Dass (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 14-10-2025 घोषणाकीतारीख /Date of Pronouncement : 16/10/2025 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. Addl. / Joint Commissioner of Income Tax (Appeals)-2, Delhi [CIT(A)] dated 22-12-2023 in the matter of an assessment framed by Ld. AO u/s 144 r.w.s. 147 of the Act on 25-11-2019. In the assessment order, Ld. AO made addition of unexplained cash credit for Rs.20.71 Lacs for want of any representation from the assessee. The Ld. CIT(A) confirmed the assessment for the same very reasons. Aggrieved, the assessee is in further appeal before us with a delay of 229 days. During hearing, none has appeared for the assessee. The Ld. Sr. DR has pleaded for dismissal of the appeal.
Though the assessee has remained negligent, however, 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 do novo adjudication with a direction to the assessee to plead and prove its case forthwith.
The appeal stand allowed for statistical purposes.
Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.