MEHAR SINGH C/O MUNSHA SINGH,SHAHEED BHAGAT SINGH NAGAR V. INCOME TAX OFFICER, WARD SIRHIND, SIRHIND

ITA 739/CHANDI/2025

AI Insights

The case involves an appeal by Shri Mehar Singh against an order from the Commissioner of Income Tax (Appeals), which was based on an assessment made by the Assessing Officer under sections 144 and 147 of the Income Tax Act. The assessment included an addition of Rs. 40 Lacs under section 69A for a cash component in an agreement to sell. The initial appeal was dismissed due to a delay of 159 days in filing, which the Tribunal found to be a procedural issue that could be rectified by restoring the case for a fresh examination on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789807 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 21-05-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR LD.
• Assessee Lawyers: NIRMAL MAHAJAN VIRTUAL LD
• Keywords: Principle of natural justice
• Section: 147; 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH HYBRID HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं. / ITA No.739/CHANDI/2025 (िनधाŊरणवषŊ / Assessment Year: 2019-20) Shri Mehar Singh C/o Munsha Singh VPO. Heon Banga Shaheed Bhagat Singh Nagar, Punjab 144505 बनाम/ Vs. ITO Ward Sirhind Sirhind (Punjab) 140406 ˕ायीलेखासं./जीआइआरसं./PAN/GIR No. HWSPS-8081-J (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : Sh. Nirmal Mahajan (CA) (Virtual) – Ld. AR ŮȑथŎकीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 25-11-2025 घोषणाकीतारीख /Date of Pronouncement : 25-11-2025 आदेश / O R D E R 1. Aforesaid appeal by assessee for Assessment Year (AY) 2019- 20 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 17-04-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 read with Section 147 of the Act on 19-03-2024. 2. The Ld. AR pleaded for adjudication of appeal on merits and stated that the assessee is in a position to substantiate its case if another opportunity is granted to the assessee. The Ld. Sr. DR opposed any interference in the impugned order. Printed from counselvise.com 3. In the assessment order, Ld. AO made addition u/s 69A for Rs.40 Lacs for cash component in a certain agreement to sell. Though the assessee preferred further appeal, it remained non-compliant therein and the appeal was filed with a delay of 159 days. Accordingly, the appeal was dismissed as non-maintainable. Aggrieved, the assessee is in further appeal before Tribunal. 4. Keeping in mind the principles of natural justice and considering the background of the assessee, I deem it fit to accept the prayer of Ld. AR. Accordingly, the appeal is restored back to Ld. CIT(A) for de novo adjudication with a direction to the assessee to plead and prove its case forthwith. 5. The appeal stands allowed for statistical purposes. Order pronounced on 25th November, 2025. Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER Dated: 25-11-2025 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 CHANDIGARH Printed from counselvise.com "