YADWINDER SINGH,CHHEHRATA V. ITO WARD 5(5), AMRITSAR , MALL ROAD AMRITSAR

ITA 52/ASR/2024

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The case involves Shri Yadwinder Singh, an agriculturist, who appealed against the order of the Commissioner of Income Tax (Appeals), which had dismissed his appeal due to non-payment of advance tax as required under section 249(4)(b) of the Income Tax Act. The original assessment was made by the Assessing Officer under section 144 of the Act, considering the credit entries in the bank accounts of the assessee, assessing his income at Rs. 18.25 Lacs for the Assessment Year 2017-18. The tribunal decided to remand the case back to the CIT(A) for a fresh examination on the merits, disregarding the advance tax payment issue, as it was contended that the entries were merely book entries with no income component.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787231 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 09-02-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHARAN DASS LD.
• Assessee Lawyers: WRITTEN SUBMISSIONS
• Section: 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. 52/ASR/2024 (िनधाŊरण वषŊ / Assessment Year: 2017-18) Shri Yadwinder Singh H.N.488/2, near Master Bua Singh School Ghanpur, Chheharta (Punjab) – 143105 बनाम/ Vs. ITO Ward 5(5) Mall Road Amritsar- 143001 ˕ायी लेखा सं./PAN. DOPPS-2442-Q (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/Appellant by : Written Submissions ŮȑथŎकीओरसे/Respondent by : Shri Charan Dass (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 11-11-2025 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) 2017-18 arises out of an order of Ld. Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 28-12-2023 in the matter of an assessment framed by Ld. AO on best judgment basis u/s 144 of the Act on 10-12-2019. In the assessment order, Ld. AO assessed income at Rs.18.25 Lacs considering credit in bank accounts of the assessee. The assessee remained non-filer and non-compliant. The Ld. CIT(A), dismissed the appeal on the ground that the Printed from counselvise.com 2 assessee did not deposited amount of advance tax as required u/s 249(4)(b). Aggrieved, the assessee is in further appeal before us. 2. In the written submissions, it has been stated that the assessee is an agriculturist and the deposits were made by his agent for VISA purposes. All the entries are said to be only book entries having no income component. The supporting documents, in that regard, have also been placed on record. 3. Considering the written submissions of Ld. AR, we deem it fit to restore the appeal back to the file of Ld. CIT(A) for de novo adjudication on merits without raising the issue of payment of advance tax since the liability to pay advance tax would arise only in a case where the assessee has taxable income. The assessee is directed to plead and prove its case forthwith. 4. 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 "