SOPHIA AMIN,SRINAGAR vs. INCOME TAX OFFICER WARD-3(3), SRINAGAR

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ITA 98/ASR/2025Status: DisposedITAT Amritsar02 February 2026AY 2012-13Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)3 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, 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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

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�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

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