SHRI TARIQ AHMAD SIDDIQUI,SRI NAGAR V. INCOME TAX OFFICER WARD- 3(1), SRINAGAR

ITA 20/ASR/2024

AI Insights

The case involves Tariq Ahmad Siddiqui, the appellant, who appealed against the order of the ld. CIT (A) NFAC, Delhi, which was passed under section 250 of the Income Tax Act, 1961. The appeal originated from an ex-parte assessment order under sections 147 and 144 of the Income Tax Act, 1961, issued by the ITO, Ward-3(3), Srinagar, which assessed the appellant's income based solely on a cash deposit of Rs. 25.16 lacs in his bank account. The appellant contended that this amount was from the sale proceeds of immovable property, a fact acknowledged by the ld. first appellate authority but not substantiated with documentary evidence. The tribunal found that the notices from the ld. first appellate authority were not properly served, leading to the decision to remand the case for further proceedings.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835215 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 22 day(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: 18-01-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 147; 144

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. 20/Asr/2024 Assessment Year: 2012-13 Tariq Ahmad Siddiqui Chinkral Mohalla, Habba Kadal, Srinagar (J. & K.), 190002 [PAN: CMBPS 7134N] (Appellant) Vs. Income Tax Officer, Ward-3(1), Srinagar (Respondent) Appellant by Respondent by : : Sh. Bashir Ahmad Lone, C. A. 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 14.09.2023 passed u/s 250 of the Income Tax Act, 1961 (henceforth the Act) which has emanated from the order of the ITO, Ward-3(3), Srinagar dated 08.12.2019 passed u/s 147 r.w.s. 144 of the Income Tax Act, 1961. Printed from counselvise.com 2 I.T.A. No. 20/Asr/2024 Assessment Year: 2012-13 2. There are six grounds of appeal taken by the assessee before the tribunal and the main grievance of the assessee is that the Ld. first appellate authority has not adjudicated the grounds of appeal contained in form 35 on merits of the case and has also disputed service of notice u/s 148. 3. In course of hearing, before the Tribunal, the ld. AR of the assessee submitted that the assessment in this case has been completed ex-parte u/s 144/147 on a total income of Rs.25.16 lacs, solely on the basis of cash of said amount being deposited in bank by the assessee, and the matter carried in appeal before the ld. first appellate authority has been dismissed without affording any proper opportunity of hearing. He further explained that the source of cash of Rs. 25.16 lacs in bank has arisen out of sale proceeds of immovable property, which is also noted by the ld. first appellate authority in his appellate order, and as such, he prayed that the addition on this count should be deleted on the merits of the case. 4. The ld. DR relied on the order of the ld. CIT(A) and submitted that no written submissions or documentary evidence of sale of immovable property has been filed neither in course of assessment nor in course of appellate proceedings ( as evident from para 5.3 of the appellate order, in spite of repeated opportunities). In absence of any documentary evidences being produced by the assessee , in support of his contention of sale of immovable property even after numerous opportunities ( and none Printed from counselvise.com 3 I.T.A. No. 20/Asr/2024 Assessment Year: 2012-13 produced before the tribunal either ) the Ld DR prayed for sustaining the appellate order. 5. We have heard the rival submissions and considered the materials on record and we find that that the notices has been issued from the office of the ld. first appellate authority in the ITBA Portal (para 4 of the appellate order) and there is no proof of service of notice through e-mail id of the assessee and as such, in the interest of justice, we are of the opinion that the assessee should be allowed one more opportunity to produce the documentary evidences relating to sale of residential property ( as claimed by the assessee ) and to explain the source of his cash deposit in bank account. 6. As such, we remand the matter back to the file of the ld. CIT(A) to allow the assessee one more opportunity to produce the necessary documentary evidences and we direct the assessee to file necessary submissions and evidences in support of his contention and to fully co-operate in the appellate proceedings. 7. We have not expressed any opinion on merits of the case and all issues are left open. 8. 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 Printed from counselvise.com 4 I.T.A. No. 20/Asr/2024 Assessment Year: 2012-13 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 "