Maninderjit Singh Vs ITO (ITAT Amritsar)
Police Proceedings Are Sufficient Cause: 224-Day Delay Condoned & Peak Deposit Addition Sent Back
Amritsar ITAT condoned a delay of 224 days in filing the appeal and restored the matter to CIT(A) for fresh adjudication on merits, invoking principles of natural justice.
The Assessee’s appeal arose from a best-judgment reassessment u/s 144 r.w.s. 147, wherein AO made an addition of ₹18.90 lakh u/s 69 on account of peak deposits in bank account. CIT(A) confirmed the addition.
Before ITAT, the Assessee explained that the delay in filing appeal was due to ongoing police proceedings, which hampered his ability to pursue appellate remedies. Tribunal accepted this explanation as reasonable and bona fide, noting that the Assessee sought an effective opportunity to substantiate his case.
Considering the background circumstances and the need to ensure fair hearing, ITAT condoned the delay, set aside the impugned appellate order, and remanded the matter to CIT(A) for de novo adjudication, directing the Assessee to plead and prove his case. The appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT AMRITSAR
1. Aforesaid appeal by assessee for Assessment Year (AY) 2011-12 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 14-06-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 r.w.s. 147 of the Act on 07-12-2018. The registry has noted delay of 224 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of condonation petition along with supporting documents. It has been stated that the delay has happened due to the fact the assessee was facing police proceedings.
