SHRI BILAL AHMAD SATHOO,ANANTNAG V. INCOME TAX OFFICER WARD, UDHAMPUR

ITA 421/ASR/2024

AI Insights

The case involves twin appeals for the Assessment Year 2017-18, where the assessee, Shri Bilal Ahmad Sathoo, is contesting a quantum addition of Rs.112.44 Lacs and a consequential penalty under section 270A amounting to Rs.19.38 Lacs. The appeals were initially delayed by 150 days, attributed to non-receipt of hearing notices and lack of knowledge of the impugned orders by the assessee. The Income Tax Officer (ITO) Ward Udhampur was the respondent. The tribunal, considering the principles of natural justice, decided to admit the appeals and restore them to the CIT(A) for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785206 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 24-07-2024
• Laws Referred To: Income Tax (Appellate Tribunal) Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHARAN DASS LD.
• Assessee Lawyers: MOHAD IQBAL UNTOO LD
• Keywords: Principle of natural justice

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 1. आयकर अपील सं. / ITA No. 420/ASR/2024 (िनधाŊरण वषŊ / Assessment Year: 2017-18) & 2. आयकर अपील सं. / ITA No. 421/ASR/2024 (िनधाŊरण वषŊ / Assessment Year: 2017-18) Shri Bilal Ahmad Sathoo M/s Fair Deal Agencies Salfia Market, Anantnag H.O. 192101 (J&K) बनाम/ Vs. ITO Ward Udhampur (J&K) ˕ायी लेखा सं./PAN. BKRPS-0522-B (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/Appellant by : Shri. Mohad Iqbal Untoo (CA) - Ld. AR ŮȑथŎकीओरसे/Respondent by : Shri Charan Dass (Addl. CIT)- Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 15-10-2025 घोषणाकीतारीख /Date of Pronouncement : 27/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. In aforesaid twin appeals for Assessment Year (AY) 2017-18, the assessee is aggrieved by confirmation of quantum addition for Rs.112.44 Lacs and confirmation of consequential penalty u/s 270A for Rs.19.38 Lacs. The registry has noted delay of 150 days in quantum appeal ITA No.420/Asr/2024, the condonation of which has been sought by Ld. AR on the strength of condonation petition Printed from counselvise.com 2 which is accompanied by an affidavit of the assessee. It has been stated that the hearing notices were not served on the assessee and the impugned order was not within the knowledge of the assessee. The Ld. AR also prayed for restoring both these appeals back to Ld. CIT(A) since the assessee has failed to appear before any of the lower authorities. The Ld. Sr. DR has pleaded for dismissal of the appeals. The impugned orders have been passed by Ld. Commissioner of Income Tax (Appeals), NFAC [CIT(A)] on 27-12-2023 and 12-06-2024 respectively. 2. Though the assessee has remained negligent, however, keeping in mind the principles of natural justice, we admit the quantum appeal and restore both the appeals back to the file of Ld. CIT(A) for do novo adjudication with a direction to the assessee to plead and prove its case forthwith. 3. Both the appeals 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: 27/10/2025 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 "