TAXI OPERATORS UNION RAILWAY STATION JAMMU,JAMMU V. INCOME TAX OFFICER WARD 1(3) JAMMU AAYKAR BHAWAN RAIL HEAD COMPLEX PANAMA CHOWK JAMMU, JAMMU

ITA 259/ASR/2025

AI Insights

The case involves the Taxi Operators Union Railway Station (Jammu) appealing against an order from the Commissioner of Income Tax (Appeals), which confirmed an addition of Rs. 39.80 Lacs to the assessee's income. This addition was initially made by the Learned AO under sections 144/147 of the Income Tax Act, due to a best judgment assessment. The appeal was delayed by 240 days, attributed to administrative changes within the union, for which condonation was sought. The Tribunal, considering the delay and the principles of natural justice, admitted the appeal and set aside the previous order, remanding the case back to the AO for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833484 (ITAT-AMRITSAR)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 28-03-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHARAN DASS LD.
• Assessee Lawyers: P.N. ARORA LD
• Keywords: 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 आयकर अपील सं. / ITA No.259/ASR/2025 (िनधाŊरण वषŊ / Assessment Year: 2012-13) Taxi Operators Union Railway Station (Jammu) C/o Shri P.N. Arora (Advocate) 3rd Floor, SRK Mall, 14-Kennedy Avenue Mall Road, Amritsar (Punjab)-143001 बनाम/ Vs. ITO Ward –1(3) Aaykar Bhawan Rail head complex Panama Chowk Jammu - 180012 ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AABAT-4171-F (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : Sh. P. N. Arora (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 : 03-02-2026 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 29-05-2024 in the matter of an assessment framed by Ld. AO u/s 144 / 147 on 03-12-2019. 2. The registry has noted delay of 240 days in the appeal, the condonation of which has been sought by the Assessee on the Printed from counselvise.com 2 strength of condonation petition which is accompanied by affidavit on behalf of assessee-entity. The delay has been attributed to the fact that there were changes in the administration of the union. 3. It could be seen that the assessment has been framed on best judgment basis wherein Ld. AO has made addition of cash deposit of Rs.39.80 Lacs. The Ld. CIT(A) confirmed the addition for the same very reasons. The only prayer of Ld. AR is another opportunity of hearing which has been opposed by Ld. Sr. DR. 4. 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 we restore the matter back to the file of Ld. AO for de novo assessment with a direction to the assessee to plead and prove its case forthwith. 5. The appeal stands allowed for statistical purposes. Order pronounced on 03rd February, 2026. -Sd- -Sd- (UDAYAN DAS GUPTA) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 03-02-2026 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 "