SHRI BASHIR AHMED BEIGH,SRINAGAR V. INCOME TAX OFFICER WARD-1, SRINAGAR

ITA 244/ASR/2025

AI Insights

The case involves an appeal by Shri Bashir Ahmed Beigh against an assessment order passed by the Ld. Assessing Officer (AO) under section 144 of the Income Tax Act, which was confirmed by the Ld. Commissioner of Income Tax (Appeals) [CIT(A)]. The assessment was made on a best judgment basis due to the absence of any representation from the assessee, resulting in an assessed income of Rs. 19.50 Lacs for the Assessment Year 2017-18. The assessee sought condonation for a delay of 175 days in filing the appeal, which was admitted by the tribunal. The tribunal emphasized the principles of natural justice and restored the matter to the CIT(A) for a fresh examination on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787235 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 24-03-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHARAN DASS LD.
• Assessee Lawyers: ADJOURNMENT APPLICATION REJECTED
• Keywords: Principle of natural justice
• Section: 144

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. 244/ASR/2025 (िनधाŊरण वषŊ / Assessment Year: 2017-18) Shri Bashir Ahmed Beigh Chinkral Mohalla, Main Road GPO, Srinagar (J&K) – 190001 बनाम/ Vs. ITO Ward 1 Srinagar (J&K) ˕ायी लेखा सं./PAN. BDSPB-6229-E (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/Appellant by : Adjournment Application (rejected) ŮȑथŎकीओरसे/Respondent by : Shri Charan Dass (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 12-11-2025 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) 2017-18 arises out of an order of Ld. Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 10-07-2024 in the matter of an assessment framed by Ld. AO on best judgment basis u/s 144 of the Act on 25-12-2019. The registry has noted delay of 175 days in the appeal, the condonation of which has been sought by the assessee on the strength of condonation petition along with Printed from counselvise.com 2 supporting documentary evidences which is placed on record. The Ld. AR has sought adjournment. However, upon perusal of assessment order, it could be seen that Ld. AO has assessed income of Rs.19.50 Lacs for want of any representation from the assessee. The Ld. CIT(A) confirmed the assessment for the same very reason. Aggrieved, the assessee is in further appeal before us. 2. 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. 3. 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 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 "