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Facts
The assessee's appeal for AY 2012-13 challenged an addition of Rs. 10,00,967 for investment in SBI mutual fund, made by the AO under Section 144/147. The CIT(A) confirmed the addition due to the assessee's failure to respond. The appeal to the ITAT had a delay of 303 days.
Held
The tribunal condoned the delay, admitted the appeal, and set aside the CIT(A)'s order. It directed the CIT(A) to re-adjudicate the appeal on merits, granting the assessee another opportunity to present their case.
Key Issues
The key legal issues were the condonation of a 303-day delay in filing the appeal and the need for an opportunity for the assessee to be heard on the merits of the addition.
Sections Cited
Section 144, Section 147
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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�रणवष� / Assessment Year: 2012-13) Sophia Amin ITO Ward- 3(3) बनाम/ Bagh Mentab, Srinagar UT Aaykar Bhawan, Rajbagh, Vs. J & K – 190019 Srinagar, J & K 190001 �थायीलेखासं./जीआइआरसं./PAN/GIR No. AOQPA-6952-B (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Ubaid Nazir (Advocate) – 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 09-02-2024 in the matter of an assessment framed by Ld. AO u/s 144 / 147 on 08-12-2019. In the assessment order, Ld. AO made addition of Rs.10,00,967/- which represent investment in SBI mutual fund. The Ld. CIT(A) confirmed the