Shahmed Ahmed Vs AUIT/CIT(A) (ITAT Amritsar)
Non-Service of Assessment Order Constitutes Sufficient Cause: Amritsar ITAT Condones 137-Day Delay
The assessee’s assessment was completed ex parte at ₹1.06 crore, corresponding to cash deposited in his bank account. His appeal was subsequently dismissed by the CIT(A) at the admission stage due to a delay of 137 days, without examining the case on merits.
The assessee explained that he resided in the Doda area of Jammu and Kashmir, had not received the assessment order by email, and became aware of it only upon receiving the penalty notice. He also contended that the CIT(A) had not provided an adequate opportunity to explain the delay.
The Amritsar ITAT held that the interests of justice required the delay to be condoned, particularly since the appeal had never been adjudicated on merits. The matter was restored to the CIT(A) for fresh disposal after providing the assessee a proper opportunity of hearing. The assessee was directed to produce documentary evidence explaining the source of the ₹1.06 crore cash deposits and cooperate fully in the appellate proceedings.
FULL TEXT OF THE ORDER OF ITAT AMRITSAR
This appeal is filed by the assessee against the order of ld. CIT(A), NFAC, Delhi, passed u/s 250 of the IT Act, 1961, dated 18.06.2025, which has emanated from the order of the AO, passed u/s 147 r.w.s. 144 r.w.s. 144B of the Act, dated 19.03.2024.
