DAVINDER SINGH,TARN TARAN V. ITO WARD 1,TTN, TARN TARAN, PUNJAB

ITA 231/ASR/2025

AI Insights

The case involves an appeal by the assessee, Davinder Singh, against the order of the CIT (A) NFAC, Delhi, which dismissed his appeal on the grounds of delay in filing. The original assessment by the AO, based on substantial cash deposits in the assessee's bank account, led to a significant increase in declared income. The CIT (A) dismissed the appeal without considering the merits due to a 168-day delay in filing. The Tribunal found that the CIT (A) should have allowed the assessee to explain the delay and then decided on the admissibility of the appeal.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831155 (ITAT-AMRITSAR)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 17-03-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 147; 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (PHYSICAL COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 231/Asr/2025 Assessment Year: 2015-16 Davinder Singh, VPO Burj Sarai, Amanat Khan, Distt. Tarn Taran, Punjab 143108 [PAN: FKQPS 2263Q] (Appellant) Vs. Income Tax Officer, Ward-1, Tarn Taran (Respondent) Appellant by Respondent by : : Sh. Rohit Kapoor, Adv. Sh. Charan Dass, Sr. D. R. Date of Hearing Date of Pronouncement : : 20.01.2026 22.01.2026 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of the ld. CIT (A) NFAC, Delhi dated 06.01.2025 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the AO, NFAC, Delhi passed u/s 147 r.w.s. 144 r.w.s. 144B of the Act, 1961 dated 30.03.2022. Printed from counselvise.com 2 I.T.A. No. 231/Asr/2025 Assessment Year: 2015-16 2. There are nine grounds of appeal taken by the assessee in Form No. 36 but the main grievance of the assessee is against the refusal of the ld. CIT(A) to admit the appeal for adjudication on merits on the grounds of delay in filing the same before the ld. first appellate authority by 168 days. 3. Brief facts emerging from the records are that the assessee has filed his regular return declared a total income of Rs.3,89,820/-. However, on information received by the AO regarding cash deposits of Rs.1.82 crores by the assessee in his bank account during the financial year 2014-15 (relevant to the assessment year under appeal), proceedings were initiated u/s 147 (after necessary approval from higher authorities) and in absence of any response from the assessee to various notices issued by the AO in course of assessment proceedings, the assessment was completed on a total income of Rs.1.82 crores. 4. The matter carried in appeal before the ld. first appellate authority has been dismissed in limine by the ld. CIT(A) refusing to admit the appeal for adjudication on merits on account of delay in filing the same by 168 days. 5. In course of hearing, before the Tribunal, the ld. AR of the assessee submitted that the ld. first appellate authority was not legally justified in refusing to admit the appeal for adjudication on merits on account of delay of 168 days when there are sufficient reasons for such delay and the ld. AO before rejecting the appeal should have Printed from counselvise.com 3 I.T.A. No. 231/Asr/2025 Assessment Year: 2015-16 allowed an opportunity to the assessee to explain the reasons for the delay and it is incumbent on the part of the first appellate authority to have looked into the sufficient of reasons and in the instant case, the appeal has been rejected u/s 249(3) without allowing any opportunity to the assessee to explain the reasons for delay. 6. As such, he prayed for an opportunity of hearing before the ld. CIT(A). 7. The ld. DR relied on the order of the ld. CIT(A). 8. We have heard the rival submissions and considered the materials on record and we find that in the instant case, the appeal has been rejected without adjudicating the same on merits of the case by refusing to admit the same for delayed filing u/s 249(3) of the Act. We are of the opinion, that the ld. CIT(A) should have allowed an opportunity to the assessee to explain the reasons for the delay and in the interest of justice, we remand the matter back to the files of the ld. first appellate authority for allowing a reasonable opportunity to the assessee to explain the reasons for the delay of 168 (one hundred sixty eight) days and if sufficient causes are shown then the appeal needs to be admitted and shall be disposed of on merits of the case as per grounds contained in Form No. 35. Printed from counselvise.com 4 I.T.A. No. 231/Asr/2025 Assessment Year: 2015-16 9. We have not expressed any opinion on merits of the case and all issues are left open. 10. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court as on 22.01.2026 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 "