BASHIR AHMAD RAH,REHPORA vs. INCOME TAX OFFICER WARD-1, SRINAGAR

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ITA 175/ASR/2024Status: DisposedITAT Amritsar03 February 2026AY 2014-15Bench: SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DASGUPTA (Judicial Member)4 pages

AI SummaryRemanded

Facts

The assessee, engaged in the poultry business, deposited significant cash amounts (Rs. 2.72 crores for AY 2014-15 and Rs. 2.08 crores for AY 2016-17) into his bank account. No income tax returns were filed for these years, and the assessee failed to comply with notices, leading the AO to assess the entire bank credits as income. The CIT(A) dismissed the appeals in limine due to non-payment of advance tax and non-filing of returns, invoking Section 249(4)(b).

Held

The tribunal held that in the interest of justice, the assessee should be given an opportunity to explain why he was not liable for advance tax and to present his case on merits. The appeals were allowed for statistical purposes, remanding the matter back to the CIT(A) for fresh adjudication after allowing the assessee to provide explanations and evidence.

Key Issues

The key legal issues were the dismissal of appeals in limine by the CIT(A) under Section 249(4)(b) for non-payment of advance tax and non-filing of returns, and whether the assessee should be granted an opportunity to explain his non-compliance and present his case on merits.

Sections Cited

Section 250, Section 147, Section 144, Section 144B, Section 133(6), Section 249(4)(b), Section 210

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, ‘DB’. AMRITSAR

Before: SHRI MANOJ KUMAR AGGARWAL & SHRI UDAYAN DASGUPTA

Hearing: 02.02.2026Pronounced: 03.02.2026

Per Udayan Dasgupta, J.M.: These two appeals are filed by the assessee against the orders of the ld. CIT (A) NFAC, Delhi dated 21.02.2024, for both the years, passed u/s 250 of the Income Tax Act, 1961( henceforth the Act ) which has emanated from the orders of the AO ( assessment unit ) dated 17/05/2023 for AY 2014-15 and dated 04/05/2023 for AY 2016-17 , both passed u/s 147 rws 144/144B .

There was no appearance on behalf of the assessee or its counsel, on repeated calls, but considering the materials on record and the grounds of appeal we proceed to dispose off both the appeal after hearing the Ld DR.

ITA Nos. 175 & 176/ASR/2024 A.Ys. 2014-15 and 2016-17 2

It is seen from record that written submissions for both the years are filed by the assessee, and the facts and issues being identical for both the years, the same are taken together for disposal for the sake of convenience.

Brief facts emerging from records are that the assessee an individual is engaged in the business of poultry and has deposited cash in his bank account with Jammu and Kashmir Bank A/c No XXXXX00147, amounting to Rs. 2.72 crores for the Asst year 2014-15 and an amount of Rs. 2.08 crores for the AY 2016-17 and in absence of any return of income being filed by the assessee for either of the years, coupled with total non-compliance to various notices issued by the AO , assessment for both the years were completed on the basis of information gathered from the bankers u/s 133(6) of the Act , and entire credits in the bank account ( consisting of cash deposits and other than cash entries), for each of the years, has been assessed as income at Rs. 4.75 crores and Rs. 5.66 crores, respectively, against which the matter was carried in appeal before the Ld first appellate authority.