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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).
Held
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.
Key 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.
Sections Cited
Section 144, Section 147, Section 249(4)
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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)