SOPHIA AMIN,SRINAGAR V. INCOME TAX OFFICER WARD-3(3), SRINAGAR

ITA 98/ASR/2025

AI Insights

The case involves an appeal by Sophia Amin Bagh Mentab against an assessment order made by the Income Tax Officer (ITO) under sections 144/147 of the Income Tax Act, which added Rs. 10,00,967 to the appellant's income, representing an investment in SBI mutual fund. The Commissioner of Income Tax (Appeals) confirmed this assessment due to the absence of a reply from the appellant. The appellant, represented by Sh. Ubaid Nazir, sought condonation for a delay of 303 days in filing the appeal, which was opposed by the respondent's representative, Sh. Charan Dass. The Tribunal, considering the principles of natural justice, admitted the appeal and set aside the impugned order, directing a fresh hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833387 (ITAT-AMRITSAR)
• Duration Of Justice: 11 month(s) 27 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: 06-02-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHARAN DASS LD.
• Assessee Lawyers: UBAID NAZIR LD
• Keywords: Condonation of delay; 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 आयकरअपीलसं. / ITA No.98/ASR/2025 (िनधाŊरणवषŊ / Assessment Year: 2012-13) Sophia Amin Bagh Mentab, Srinagar UT J & K – 190019 बनाम/ Vs. ITO Ward- 3(3) Aaykar Bhawan, Rajbagh, Srinagar, J & K 190001 ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AOQPA-6952-B (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : Sh. Ubaid Nazir (Advocate) – 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 09-02-2024 in the matter of an assessment framed by Ld. AO u/s 144 / 147 on 08-12-2019. In the assessment order, Ld. AO made addition of Rs.10,00,967/- which represent investment in SBI mutual fund. The Ld. CIT(A) confirmed the Printed from counselvise.com 2 assessment for want of reply from the assessee. Aggrieved, the assessee is in further appeal before us. The registry has noted delay of 303 days in the appeal, the condonation of which has been sought by the assessee on the strength of condonation petition which is accompanied by affidavit of the Assessee. 2. The only prayer made by Ld. AR is condonation of delay and another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR. 3. 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. 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 3 Printed from counselvise.com "