SHRI NISSAR AHMAD BHULLA,BARAMULA V. INCOME TAX OFFICER WARD-1, SRINAGAR

ITA 350/ASR/2024

AI Insights

The case involves two appeals by Shri Nissar Ahmad Bulla Sopore against the orders of the Commissioner of Income Tax (Appeals), which confirmed a quantum addition of Rs.22.67 Lacs and a consequential penalty under section 271(1)(c) amounting to Rs.5.25 Lacs for the Assessment Year 2013-14. The appeals were initially dismissed due to non-payment of advance tax as required under section 249(4)(b) of the Income Tax Act. The assessee, represented by Shri Mohd. Iqbal Untoo, CA, argued that the hearing notices were not served, and the orders were unknown to him until recently. The Senior Departmental Representative, Shri Charan Dass, Addl. CIT, opposed the restoration of the appeals.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785202 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 10-06-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHARAN DASS LD.
• Assessee Lawyers: MOHD. IQBAL UNTOO LD
• Keywords: Principle of natural justice
• Section: 271(1)(c)

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. 350/ASR/2024 (िनधाŊरण वषŊ / Assessment Year: 2013-14) & 2. आयकर अपील सं./ ITA No. 426/ASR/2024 (िनधाŊरण वषŊ / Assessment Year: 2013-14) Shri Nissar Ahmad Bulla Sopore, Iqbal Nagar, Sopore S.O Badam Bagh, Baramulla-193201 (J&K) बनाम/ Vs. ITO Ward-1 Srinagar ˕ायी लेखा सं./PAN. AJRPB-8879-L (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/Appellant by : Shri. Mohd. 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) 2013-14, the assessee is aggrieved by confirmation of quantum addition for Rs.22.67 Lacs and confirmation of consequential penalty u/s 271(1)(C) for Rs.5.25 Lacs. The registry has noted delay of 14 days in quantum appeal ITA No.350/Asr/2024, the condonation of which has been sought by Ld. AR on the strength of condonation Printed from counselvise.com 2 petition 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. It has been stated that the appeals have been dismissed merely on the ground that the assessee did not paid advance tax in terms of Sec.249(4)(b). The Ld. AR pointed out that the assessee has paid taxes of Rs.1,59,070/- on 06-03-2018. 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 28-03-2024 and 31-05-2024 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 on merits 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 Printed from counselvise.com 3 Dated: 27/10/2025 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 "