SHRI AJIT SINGH S/O SH. KARTAR SINGH ,SHEED BHAGAT SINGH NAGAR V. INCOME TAX OFFICER , NAWANSHAHAR

ITA 336/ASR/2024

AI Insights

The case involves an appeal by Shri Ajit Singh against an order from the Ld. Commissioner of Income Tax (Appeals), NFAC, which confirmed an assessment made by the Ld. AO under sections 143(3) r.w.s. 147 of the Income Tax Act. The assessment included an addition of Rs. 38.15 Lacs due to insufficient documentary evidence regarding cash deposits. The assessee sought condonation for a delay of 261 days in filing the appeal, citing non-receipt of notices and correspondences. During the hearing, no representative appeared for the appellant, and the Ld. Sr. DR requested dismissal of the appeal. However, the tribunal decided to admit the appeal and remand the case for a fresh examination of the merits, considering the documents and affidavits of lenders provided by the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786494 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 05-06-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASSESSEE DURING; CHARAN DASS LD.
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL ‘DB’, AMRITSAR BENCH, AMRITSAR HYBRID HEARING BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI UDAYAN DAS GUPTA, JM आयकर अपील सं. / ITA No. 336/ASR/2024 (िनधाŊरण वषŊ / Assessment Year: 2012-13) Shri Ajit Singh S/o Sh. Kartar Singh Vill. Bharta Khurd, Nawanshahar Punjab – 144518 बनाम/ Vs. ITO Nawanshahar Punjab 144516 ˕ायी लेखा सं./PAN. EJTPS-6081-P (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/Appellant by : None ŮȑथŎकीओरसे/Respondent by : Shri Charan Dass (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 13-11-2025 घोषणाकीतारीख /Date of Pronouncement : 17/11/2025 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 Ld. Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 20-07-2023 in the matter of an assessment framed by Ld. AO u/s 143(3) r.w.s. 147 of the Act on 04-11-2019. The registry has noted delay of 261 days in the appeal, the condonation of which has been sought by the assessee on the strength of condonation petition wherein it has Printed from counselvise.com 2 been stated that the assessee did not receive notices and correspondences on time. None appeared for assessee during hearing. The Ld. Sr. DR pleaded for dismissal of the appeal. 2. Upon perusal of assessment order, it could be seen that Ld. AO made addition of cash deposit of Rs.38.15 Lacs for want of sufficient documentary evidences from the assessee, The assessee failed to make any effective representation during first appeal and accordingly, the assessment was confirmed against which the assessee is in further appeal before us. The assessee, in the paper-book, has placed various documents and the affidavits of lenders to substantiate deposits in the bank. 3. Keeping in mind the principles of natural justice, we admit the appeal and restore the appeal back to the file of Ld. CIT(A) for de novo adjudication on merits with a direction to the assessee to plead and prove its case forthwith. 4. The appeal stand allowed for statistical purposes. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963. Sd/- Sd/- (UDAYAN DAS GUPTA) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 17/11/2025 Printed from counselvise.com 3 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 "