NAZIR AHMAD QADRI GOUSIA COLONY, NAMBLABAL PAMPORE ,JAMMU AND KASHMIR vs. THE INCOME TAX OFFICER WARD 3(4) ANANTNAG JAO INCOME TAX OFFICER WARD UDHAMPUR, JAMMU AND KASHMIR
Facts
The assessee deposited Rs. 27.11 lacs in bank accounts during FY 2016-17, including Rs. 12.35 lacs in cash during demonetization. The AO made a best judgment assessment u/s 144, adding the cash deposits u/s 69A and business income, as the assessee failed to respond to notices u/s 142(1). The CIT(A) dismissed the assessee's appeal, noting that it was a duplicate and the original appeal against the same assessment order had already been disposed of.
Held
The Tribunal observed that the current appeal was against a CIT(A) order dated 15.07.2024, which itself dismissed a duplicate appeal as the original appeal against the assessment order dated 10.12.2019 had been adjudicated earlier by the CIT(A) on 12.07.2024. As the assessee failed to appear or make submissions, the Tribunal concluded that the appeal before it was infructuous and dismissed it.
Key Issues
Whether an appeal against a CIT(A) order dismissing a duplicate appeal, where the original appeal was already adjudicated, is maintainable before the ITAT.
Sections Cited
Section 250, Section 144, Section 142(1), Section 69A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA
Per Udayan Dasgupta, J.M.:
This appeal is filed by the assessee against the order of ld. CIT(A) National
Faceless Appeal Centre (NFAC), Delhi dated 12.07.2024 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the A.O., Ward 3(4), Anantnag dated 10.12.2019 passed u/s 144 of the I.T. Act, 1961.
2 I.T.A. No. 517/Asr/2024 Assessment Year: 2017-18 2. Brief facts emerging from records are that the assessee has deposited a total
amount of Rs.27.11 lacs in his bank accounts during the financial year 2016-17, out
of which an amount of Rs.12.35 lacs has been deposited in cash during the
demonetization period (as per details contained in page no. 2 of the assessment
order). However, in absence of any response from the assessee to notices issued u/s
142(1) of the Act, the assessment has been completed on the basis of informations
contained in the bank statements obtained by the AO from bankers. Total income has
been assessed at Rs.13,53,415/- (which includes an addition of Rs.12.35 lacs u/s 69A
of the Act being the cash deposited during the demonetization period plus an amount
of Rs.1.18 lacs on account of business income determined @ 8% of remaining bank
deposits).
The matter was carried in appeal and the ld. CIT(A) has dismissed the appeal
by observing as follows:
“3. It is noted that the appellant had filed appeal through speed post before CIT(A), Jammu on 20.01.2020 claiming that internet services were not functional in the valley and subsequently has filed the instant appeal electronically against the same assessment order on 12.10.2020 with condonation on the ground of non-availability of internet services. Therefore, these two appeals lying in the system are being dealt with together by NFAC.
Now, the NFAC has disposed off the appeal which filed through speed post before CIT(A) Jammu on 20.01.2020 vide DIN No. ITBA/NFAC/S/250/2024-25/1066654550(1) dated 12.07.2024. Since this is the duplicate appeal filed by the appellant against the same assessment order and the original appeal has been dismissed by the NFAC, the instant appeal does not survive and hence the instant appeal is being dismissed.”
3 I.T.A. No. 517/Asr/2024 Assessment Year: 2017-18 4. The main contention of the assessee, as it appears from the grounds in Form
No. 36, are that no proper opportunity has been granted by the ld. first appellate
authority and all records are not considered.
However, it is seen from the observations of the ld. first appellate authority
that an appeal against the same assessment order dated 10.12.2019 has already been
adjudicated upon earlier by the ld. CIT(A) vide order dated 12.07.2024 (DIN No.
ITBA/NFAC/S/250/2024-25/1066654550(1).
As such, this appeal against this particular appellate order dated 15.07.2024
which is before us now for adjudication, is an infructuous appeal.
It is seen that none has appeared on the date of hearing and no written
submissions are on record.
As such, we dismiss this appeal as infructous.
In the result, the appeal filed by the assessee is dismissed as infructous.
Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate
Tribunal) Rules, 1963 as on 28.07.2025.
Sd/- Sd/- (Manoj Kumar Aggarwal) (Udayan Dasgupta) Accountant Member Judicial Member *GP/Sr.PS*
4 I.T.A. No. 517/Asr/2024 Assessment Year: 2017-18 Copy of the order forwarded to: (1)The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T True Copy By Order
