SHRI IMTIYAZ AHMAD BEIGH,SRI NAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

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ITA 277/ASR/2025Status: DisposedITAT Amritsar02 February 2026AY 2012-13Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (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 set aside the CIT(A)'s order, admitting the appeal despite a 7-day delay. It directed the CIT(A) to re-adjudicate the appeal on merits, ensuring the assessee is given an opportunity to present their case, and not to raise the issue of advance tax.

What were the facts?

The assessee's appeal for AY 2012-13 challenged an addition of Rs. 33.82 Lacs for cash deposits made by the AO under Section 144/147. The CIT(A) dismissed the appeal due to non-compliance and by invoking Section 249(4).

What were the issues?

The key legal issues were the validity of the cash deposit addition, the dismissal of the appeal by CIT(A) due to non-compliance, and the application of principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 249(4)

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 DAS GUPTA, JM

(िनधा�रण वष� / Assessment Year: 2012-13) Shri Imtiyaz Ahmad Beigh ITO Ward-1 बनाम/ Lal Bazar Srinagar, J & K 190023 Near Silk Factory, Raj Bagh, Vs. Srinagar, J & K 190008 �थायीलेखासं./जीआइआरसं./PAN/GIR No. AJIPB-8121-E (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Bashir Ahmad Lone (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 02-02-2026 घोषणाकीतारीख /Date of Pronouncement 02-02-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012- 13 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC dated 30-01-2024 in the matter of an assessment framed by Ld. AO u/s 144 / 147 on 25-11-2019. In the assessment order, Ld. AO made addition of cash deposit for Rs.33.82 Lacs. The Ld. CIT(A) dismissed the appeal by invoking provision of Sec.249(4)

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