Kuldeep Singh Vs ITO (ITAT Chandigarh)
The assessee appealed against the order of the CIT(A), who had dismissed the earlier appeal for a 45-day delay in filing, without examining the matter on merits. The original assessment under section 147 read with section 144B included an addition of ₹18.47 lakh for cash deposits. Before the Tribunal, the assessee requested that the matter be adjudicated on merits, while the revenue opposed. Considering the principles of natural justice and the length of delay, the Tribunal accepted the assessee’s request. It set aside the CIT(A)’s dismissal and restored the matter for fresh adjudication on merits, directing the assessee to substantiate the case without further delay. The Tribunal also instructed that the issue of delay should not be raised again. The appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT CHANDIGARH
1. Aforesaid appeal by assessee for Assessment Year (AY) 2015- 16 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 17-07-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 147 r.w.s. 144B of the Act on 10-03-2023. In the assessment order, Ld. AO made addition of cash deposit for Rs.18.47 Lacs. The Ld. CIT(A) dismissed the appeal in limine for want of condonation of delay of 45 days. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is adjudication of appeal on merits which has been opposed by Ld. Sr. DR. The Ld. AR has stated that the assessee is able to substantiate its case on merits.
