ATMA SINGH,GURDASPUR vs. ITO WARD-1, PATHANKOT

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ITA 133/ASR/2025Status: DisposedITAT Amritsar05 February 2026AY 2017-18Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DASGUPTA (Judicial Member)2 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The tribunal condoned the delay and, in the interest of natural justice, allowed the appeal for statistical purposes. It directed the Assessing Officer to frame a fresh assessment, with the assessee required to pay Rs. 5,000 to the Prime Minister's National Relief Fund as a condition.

What were the facts?

The assessee's appeal for AY 2017-18 arose from a best judgment assessment under Section 144, where an addition of Rs. 10 lakhs was made. The assessee had been non-compliant before lower authorities and filed the appeal with a delay of 464 days.

What were the issues?

The key issues were the condonation of a significant delay in filing the appeal and the assessee's non-compliance with lower authorities, leading to a best judgment assessment.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, AMRITSAR

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & SHRI UDAYAN DASGUPTA, JM

(िनधा�रणवष� / Assessment Year: 2017-18) Shri Atma Singh ITO Ward-1 बनाम/ VPO Pandori Khas, Nakodar Nakodar (Punjab) Vs. Punjab - 144040 �थायीलेखासं./जीआइआरसं./PAN/GIR No. FIQPS-5726-E (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Parikshit Aggarwal (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 04-02-2026 घोषणाकीतारीख /Date of Pronouncement 05-02-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017- 18 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC dated 08-09-2023 in the matter of an assessment framed by Ld. AO on best judgment basis u/s 144 on 30-12-2019 wherein Ld. AO made addition of Rs.10 Lacs. The registry has noted delay of 464 days, the condonation of which has been sought by Ld. AR. The Ld. AR also prayed for another opportunity of hearing before lower authorities since the asssessee has failed to make any representation therein. The Ld. Sr. DR pleaded for dismissal of the appeal.

It emerges that the assessee has remained non-compliant before both the lower authorities and the appeal before Tribunal has been field with a delay. Keeping in mind the principles of natural justice, we deem it fit to admit the appeal and direct Ld. AO to frame fresh assessment with a direction to the assessee to plead and prove its case forthwith. The same would come at a cost of Rs.5,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Prime Minister’s National Relief Fund’. The proof of the same would be furnished by the assessee to Ld. AO who shall proceed for framing the assessment de novo.

The appeal stand allowed for statistical purposes. Order pronounced on 05th February, 2026.

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