SHRI SHABIR AHMAD BAKSHI,SRINAGAR V. INCOME TAX OFFICER WARD-1, SRINAGAR

ITA 243/ASR/2025

AI Insights

The case involves an appeal by Shri Shabir Ahmad Bakshi against an order from the Commissioner of Income Tax (Appeals), NFAC, which pertained to an assessment made by the Assessing Officer (AO) under sections 144 and 147 of the Income Tax Act. The AO had made an addition of Rs. 21.04 Lacs to the assessee's income, citing a lack of representation from the assessee. The CIT(A) did not admit the appeal due to a small delay in filing, which the assessee sought to condone. The Income Tax Appellate Tribunal (ITAT) in Amritsar, considering the principles of natural justice, admitted the appeal and remanded the case back to the CIT(A) for a decision on the merits, instructing that the delay issue should not be a barrier.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787233 (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: 2012-2013
• 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: 147; 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. 243/ASR/2025 (िनधाŊरण वषŊ / Assessment Year: 2012-13) Shri Shabir Ahmad Bakshi Baran Pather, Batamaloo Karan Nagar, Srinagar (J&K) - 190010 बनाम/ Vs. ITO Ward 1 Srinagar (J&K) ˕ायी लेखा सं./PAN. AXQPB-9463-R (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) 2012-13 arises out of an order of Ld. Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 26-12-2024 in the matter of an assessment framed by Ld. AO on best judgment basis u/s 144 r.w.s. 147 of the Act on 08-12-2019. The registry has noted delay of 243 days in the appeal, the condonation of which has been sought by the assessee on the strength of condonation petition Printed from counselvise.com 2 along with 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 made addition of cash deposit of Rs.21.04 Lacs for want of any representation from the assessee. The Ld. CIT(A) did not admit the appeal for want of condonation of small delay. 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 adjudication on merits with a direction to the assessee to plead and prove its case. The issue of delay would not be raised by Ld. CIT(A). 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 "