SHRI SWARAN SINGH ,MOGA V. INCOME TAX OFFICER WARD-3, MOGA

ITA 50/ASR/2024

AI Insights

This case involves an appeal by the assessee, Sh. Swaran Singh, against the order of the ld. CIT (A) NFAC, Delhi, which was passed following an assessment order by the ITO, Ward-3, Moga. The primary contention revolves around the assessee's alleged unexplained investment in immovable property, which led to an addition under section 69 of the Income Tax Act, 1961. The assessee argued that the information regarding the purchase of land was incorrect and that the proceedings were based on photocopies of documents, the content of which was denied by him. The Tribunal noted procedural lapses in the handling of the assessee's case, including non-issuance of notices to the correct email address and the refusal of the previous CA to represent the case due to a dispute over professional fees. Consequently, the Tribunal remanded the case back to the CIT(A) for a thorough examination on merits.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 836022 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 08-02-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay; Non compliance
• Section: 148; 143(3); 69

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (PHYSICAL COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 50/Asr/2024 Assessment Year: 2012-13 Sh. Swaran Singh, Vill. Jaspur Gahiliwala, VPO Kot-Ise-Khan, Teh. Dharamkot, Moga Punjab-142043 [PAN: BTZPS 9627L] (Appellant) Vs. Income Tax Officer, Ward-3, Moga (Respondent) Appellant by Respondent by : : None Sh. Charan Dass, Sr. D.R. Date of Hearing Date of Pronouncement : : 22.01.2026 09.02.2026 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of the ld. CIT (A) NFAC, Delhi dated 29.09.2023 passed u/s 250 of the Income Tax Act, 1961 (henceforth the Act ) which has emanated from the order of the ITO, Ward-3, Moga dated 24.12.2019 passed u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961. Printed from counselvise.com 2 I.T.A. No. 50/Asr/2024 Assessment Year: 2012-13 2. Condonation of delay: It is pointed out by the registry that this appeal is filed belatedly by 72 (seventy-two) days. The assessee has filed an application for condonation of delay along with an affidavit requesting for condonation of delay on the grounds that the assessee is an agriculturist and the appeal before the ld. first appellate authority has been filed by his counsel Mr. Vishal Mittal, C.A. where his e- mail id was mentioned in Form No. 35. He further submitted that on account of dispute relating to professional fees, the ld. CA has not made any representation to various notices issued by the office of the ld. first appellate authority which has resulted in an ex-parte order passed by the ld. CIT(A) on 29.09.2023 but the said order which might have been received in the e-mail id of the counsel has never been intimated to the assessee. Later, gathering information from the department relating to the disposal of the appeal, the assessee appointed a new counsel who guided him in filing this appeal before the Tribunal which is belated by seventy two days. He prays for condonation of delay and for admission of the appeal to be heard on merits in absence of any willful default or neglect on the part of the assessee. 3. The ld. D.R. has no objection. 4. Considering the contents of the affidavit and the facts submitted by the ld. AR of the assessee, we condone the delay and admit the appeal to be heard on merits. Printed from counselvise.com 3 I.T.A. No. 50/Asr/2024 Assessment Year: 2012-13 5. There has been no appearance by the assessee or his counsel on repeated calls but written submissions filed, are on record and we proceed to dispose of this appeal after hearing the Ld DR. Brief facts emerging from the records are that the assessee has entered into an agreement for purchase of immovable property (land) jointly with four other persons, the assessee’s contribution being Rs.16.73 lacs and no return of income has been filed. Proceedings initiated u/s 148 of the Act on 29.03.2019 against which return of income has been filed declared total income of Rs.2,720/- only plus 6.75 lacs as agricultural income. 6. In course of assessment proceedings there has not been any response to various opportunities issued and as such, the assessee’s portion in the total investment of Rs.75.73 lacs in immovable property has remained unexplained, resulting in an addition u/s 69 of the Act. 7. The matter carried in appeal before the ld. first appellate authority has been dismissed in limine without adjudicating on the grounds of appeal on merits of the case in absence of any response or submissions to various notices issues from the office of the ld. CIT(A) on at least four different occasions (as evident from para 4.1 of the appellate order). 8. Now, the assessee is before the Tribunal on various grounds contained in Form No. 36 where legally and factual issues has been raised. One of the issues on facts Printed from counselvise.com 4 I.T.A. No. 50/Asr/2024 Assessment Year: 2012-13 raised by the assessee is that the information regarding purchase of land by the assessee (investment in land) alleged by the AO is wrong and incorrect and the entire proceedings has been initiated and completed on the basis of photocopies of the document and the content of the agreement on the basis of which this assessment has been completed has been totally denied by the assessee at all stages. He further submitted that the original agreement does not exist and as such he has challenged the content of the agreement which has resulted in this addition. A copy of the land purchase deed dated 15.07.2011 has been furnished before the Tribunal in the regional language without any English translation and as such the entire facts are not ascertainable from the said photocopies of the agreement furnished before us. 8.1 However, we also find that the ld. CIT(A) has issued notices electronically in the department portal on various occasions but there has not been any response from the assessee and as such the appeal has been dismissed for non compliance without adjudicating on the grounds contained in Form No. 35 on merits of the case. We find from the memorandum of appeal in Form No. 35 that the e-mail id has stated therein [e-mail] but it seems no notices of hearing has been issued in the said e-mail id. Printed from counselvise.com 5 I.T.A. No. 50/Asr/2024 Assessment Year: 2012-13 9. The assessee in his condonation application has stated that in absence of any intimation from his earlier CA , ( due to professional fees dispute ) no proper representation could be made and he prayed for a proper opportunity of hearing. 10. The ld. DR relied on CIT ( A ) order and submitted that in absence of proper representation he prayed for sustaining the appeal order. 11. We have considered the written submissions and the materials on record and we find that that the notices has not been issued in the e-mail id as mentioned in Form No. 35 ( it has been issued in the portal ) and even if issued, the earlier CA refused to represent the matter as stated by the assessee, and we also note that the copies of agreement being the basis of the addition has not been furnished along with the translation copy before of the ld. first appellate authority and without which no proper adjudication is possible. 12. As such, we remand the matter back to the file of the ld. CIT(A) to allow a reasonable opportunity to the assessee to explain his contentions along with all documentary evidences in respect of his grounds of appeal and the assessee is also directed to file all submissions on legal issues and on facts and to fully cooperate in appellate proceedings . Printed from counselvise.com 6 I.T.A. No. 50/Asr/2024 Assessment Year: 2012-13 13. We have not expressed any opinion on merits of the case and all issues are left open. 14. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 as on 09.02.2026 Sd/- Sd/- (Manoj Kumar Aggarwal) (Udayan Dasgupta) Accountant Member Judicial Member *GP/Sr.PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T True Copy By Order Printed from counselvise.com "