ATMA SINGH,GURDASPUR V. ITO WARD-1, PATHANKOT

ITA 133/ASR/2025

AI Insights

The case involves an appeal by Shri Atma Singh against an assessment order made by the Learned Assessing Officer (AO) under section 144 of the Income Tax Act, which added Rs. 10 Lacs to the assessee's income for the Assessment Year 2017-18. The appeal was initially delayed by 464 days and faced non-compliance issues at lower authorities. The Income Tax Appellate Tribunal (ITAT) in Amritsar, considering the principles of natural justice, admitted the appeal despite the delay and directed a fresh assessment, imposing a cost of Rs. 5,000 to be donated to the Prime Minister's National Relief Fund.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833853 (ITAT-AMRITSAR)
• Duration Of Justice: 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 13-02-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHARAN DASS LD.
• Assessee Lawyers: PARIKSHIT AGGARWAL LD
• Keywords: Principle of natural justice
• Section: 144

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AMRITSAR VIRTUAL HEARING BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND SHRI UDAYAN DASGUPTA, JM आयकरअपीलसं. / ITA No.133/ASR/2025 (िनधाŊरणवषŊ / Assessment Year: 2017-18) Shri Atma Singh VPO Pandori Khas, Nakodar Punjab - 144040 बनाम/ Vs. ITO Ward-1 Nakodar (Punjab) ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. FIQPS-5726-E (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : Sh. Parikshit Aggarwal (CA) – Ld. AR ŮȑथŎकीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 04-02-2026 घोषणाकीतारीख /Date of Pronouncement : 05-02-2026 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017- 18 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC dated 08-09-2023 in the matter of an assessment framed by Ld. AO on best judgment basis u/s 144 on 30-12-2019 wherein Ld. AO made addition of Rs.10 Lacs. The registry has noted delay of 464 days, the condonation of which has been sought by Ld. AR. The Ld. AR also prayed for another opportunity of hearing before Printed from counselvise.com 2 lower authorities since the asssessee has failed to make any representation therein. The Ld. Sr. DR pleaded for dismissal of the appeal. 2. It emerges that the assessee has remained non-compliant before both the lower authorities and the appeal before Tribunal has been field with a delay. Keeping in mind the principles of natural justice, we deem it fit to admit the appeal and direct Ld. AO to frame fresh assessment with a direction to the assessee to plead and prove its case forthwith. The same would come at a cost of Rs.5,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Prime Minister’s National Relief Fund’. The proof of the same would be furnished by the assessee to Ld. AO who shall proceed for framing the assessment de novo. 3. The appeal stand allowed for statistical purposes. Order pronounced on 05th February, 2026. -Sd- -Sd- (UDAYAN DAS GUPTA) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 05-02-2026 आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF ASSISTANT REGISTRAR ITAT AMRITSAR Printed from counselvise.com "