BIKRAM MASIH,AMRITSAR V. INCOME TAX OFFICER WARD-2(1), AMRITSAR

ITA 569/ASR/2024

AI Insights

This case involves an appeal by Bikram Masih against the order of the ld. CIT (A) NFAC, Delhi, which was based on an earlier order by the AO, Ward-4(1), Amritsar. The primary contention was the dismissal of the appeal by the CIT(A) due to non-payment of advance tax and non-filing of the return, as per section 249(4)(b) of the Income Tax Act, 1961. The assessee argued that he was not given a proper opportunity to explain his circumstances, which included medical issues and lack of communication from the appellate authority. The Tribunal found merit in the assessee's arguments regarding the lack of notice and the opportunity to be heard, leading to the decision to remand the case for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716578 (ITAT-AMRITSAR)
• Duration Of Justice: 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 21-10-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay; Opportunity of being heard; Assessment record
• Section: 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 569/Asr/2024 Assessment Year: 2017-18 Bikram Masih, H. No. 150, Abadi Rori, Majitha, Tehsil Amritsar Punjab 143601 [PAN: AGVPM 8144L] (Appellant) Vs. Income Tax Officer, Ward-2(1), Amritsar (Respondent) Appellant by Respondent by : : None (Adjournment application) Sh. Charan Dass, Sr. D.R. Date of Hearing Date of Pronouncement : : 16.07.2025 18.08.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of the ld. CIT (A) NFAC, Delhi dated 28.12.2023 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the AO, Ward-4(1), Amritsar passed u/s 144 of the Act, 1961 dated 24.12.2019. Printed from counselvise.com 2 I.T.A. No. 569/Asr/2024 Assessment Year: 2017-18 2. Before the Tribunal, there is no appearance by the assessee or his ld. AR and only an adjournment application has been filed by the A.R. for seeking adjournment for inspection of assessment records. However, considering the facts and grounds contained in the memorandum of appeal, the matter is taken up for decision on merits, upon hearing the ld. D.R. 3. Condonation of delay: It is pointed out by the registry that the appeal is belatedly filed by 238 days. The assessee has filed an application for condonation of delay explaining the fact that the e-mail id stated in Form No. 35 was [e-mail] but no notice of hearing has been received from the office of the ld. first appellate authority. He further submitted that the appellate order dismissing the appeal (for non-payment of advance tax) has not been issued to the said e-mail id, and as such, the assesee was totally unaware of the outcome of the said appeal. He further submitted that on account of medical treatment of his father, the assessee was fully pre-occupied could not contact his counsel regarding the ongoing appeal proceeding. Subsequently, on being informed by the departmental authorities in course of penalty proceedings, the assessee came to know about the passing of the ex-parte order and thereafter he contacted a new counsel through whom this appeal before the Tribunal has been filed belated by 238 (Two Hundred Thirty Eight) days. It is stated that since the delay was not intentional, the delay may Printed from counselvise.com 3 I.T.A. No. 569/Asr/2024 Assessment Year: 2017-18 please be condoned and the appeal of the assessee may be admitted for decision on merits. 4. The ld. DR has no objection if the delay is condoned. 5. Considering the medical issues stated by the assessee and also considering that no notice of hearing has been issued in the e-mail id provided in Form No. 35, we condone the delay, being not intentional or willful, on the part of the assessee and we admit the appeal for hearing on merits. 6. There are thirteen grounds taken by the assessee in Form No. 36 and the first issue is on the grounds of rejection of the appeal by the ld. first appellate authority refusing to admit the same for non-payment of advance tax in this case, where no return is filed resulting in violation of the provisions of section 249(4)(b) of the Act. We find from the record that no notice of hearing has been issued from the office of the ld. first appellate authority in the mail id provided in Form No. 35 and in the instant case, the appeal has been dismissed without admitting the same for hearing on merits because of non-payment of advance tax coupled with non filing of return. It is stated that before dismissing the appeal, the ld. CIT(A) has not allowed the assesseee an opportunity to explain his case and provided an opportunity is allowed the reasons for non-payment of advance tax may be satisfactorily explained before the ld. first appellate authority. Printed from counselvise.com 4 I.T.A. No. 569/Asr/2024 Assessment Year: 2017-18 7. The ld. DR relied on the order of the ld. CIT(A). 8. We have considered the materials on record and we find that the assessee has deposited an amount of Rs.15.15 in cash in bank account during the demonetization period, and the total credit for the rest of the period was Rs.1.06 crores and no return is filed, which indicates to the fact that there is a probability of taxable income and the ld. CIT(A) has not admitted the appeal for hearing on the grounds that no advance has been paid by the assessee and no return has also been submitted by the assessee and there is a violation of provisions of section 249(4)(b) of the Act. However, in our opinion, the ld. first appellate authority should have allowed an opportunity of hearing to the assessee to explain his case for non-payment of advance tax before refusing to admit the appeal for dismissing the same. 9. As such, in the interest of justice, we remand the matter back to the files of the ld. first appellate authority to provide an opportunity to the assessee to explain his case for non-payment of advance taxes and thereafter on satisfactory explanation of the same, the appeal may be admitted for hearing and disposal on merits. 10. The assessee to be allowed reasonable opportunity of being heard. 11. We have not expressed any opinion on merits of the case. Printed from counselvise.com 5 I.T.A. No. 569/Asr/2024 Assessment Year: 2017-18 12. In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 as on 18.08.2025 Sd/- Sd/- (Manoj Kumar Aggarwal) (Udayan Dasgupta) Accountant Member Judicial Member *GP/Sr.PS* Copy of the order forwarded to: (1)The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T True Copy By Order Printed from counselvise.com "