SHRI IMTIYAZ AHMAD BEIGH,SRI NAGAR V. INCOME TAX OFFICER WARD-1, SRINAGAR

ITA 277/ASR/2025

AI Insights

The case involves an appeal by Shri Imtiyaz Ahmad Beigh against an order from the Commissioner of Income Tax (Appeals), which had dismissed his appeal concerning an assessment made by the Assessing Officer under sections 144/147 of the Income Tax Act. The assessment included an addition of cash deposit amounting to Rs. 33.82 Lacs. The CIT(A) had dismissed the appeal citing non-compliance under section 249(4) of the Income Tax Act. The appellant contested this decision, leading to the current appeal before the Income Tax Appellate Tribunal. The Tribunal's decision to set aside the CIT(A)'s order and remand the case for a fresh hearing underscores the importance of procedural fairness and the right to be heard in tax assessments.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 834053 (ITAT-AMRITSAR)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 07-04-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHARAN DASS LD.
• Assessee Lawyers: BASHIR AHMAD LONE LD
• Keywords: Set aside; Principle of natural justice
• Section: 147; 144

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AMRITSAR VIRTUAL HEARING BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND SHRI UDAYAN DAS GUPTA, JM आयकर अपील सं. / ITA No.277/ASR/2025 (िनधाŊरण वषŊ / Assessment Year: 2012-13) Shri Imtiyaz Ahmad Beigh Lal Bazar Srinagar, J & K 190023 बनाम/ Vs. ITO Ward-1 Near Silk Factory, Raj Bagh, Srinagar, J & K 190008 ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AJIPB-8121-E (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : Sh. Bashir Ahmad Lone (CA) – Ld. AR ŮȑथŎकीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 02-02-2026 घोषणाकीतारीख /Date of Pronouncement : 02-02-2026 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 learned Commissioner of Income Tax (Appeals), NFAC dated 30-01-2024 in the matter of an assessment framed by Ld. AO u/s 144 / 147 on 25-11-2019. In the assessment order, Ld. AO made addition of cash deposit for Rs.33.82 Lacs. The Ld. CIT(A) dismissed the appeal by invoking provision of Sec.249(4) Printed from counselvise.com 2 and in view of the fact that the assessee remained non-compliant. Aggrieved, the assessee is in further appeal before us. 2. The registry has noted delay of 7 days in the appeal. The Ld. AR pleaded for adjudication of appeal on merits and sought another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR. 3. It appears that the assessee has not filed any return of income and it may not be required to pay the advance tax. Keeping in mind the principles of natural justice, we admit the appeal and accept the prayer of Ld. AR. Accordingly, the impugned order is set aside and Ld. CIT(A) is directed to adjudicate the appeal afresh on merits without raising the issue of advance tax. The assessee is directed to plead and prove its case forthwith. 4. The appeal stands allowed for statistical purposes. Order pronounced on 02nd February, 2026. -Sd- -Sd- (UDAYAN DAS GUPTA) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 02-02-2026 AB 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 "