VINOD KUMAR, SIRSA,HARYANA vs. INCOME TAX OFFICER WARD-1, SIRSA, HARYANA

ITA 787/CHANDI/2025Status: DisposedITAT Chandigarh22 September 2026AY 2021-20223 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and remanded the matter back to the CIT(A) for de novo adjudication. This was subject to the assessee paying a cost of Rs. 5,000/- to a charitable fund.

What were the facts?

The assessee's returned income was Rs. 7.21 Lacs, but the Assessing Officer made twin additions, assessing income at Rs. 950.65 Lacs. The CIT(A) confirmed the assessment due to the assessee's non-compliance.

What were the issues?

Whether the appeal filed with a significant delay should be admitted and if the case should be remanded for fresh adjudication to allow the assessee to present evidence.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM

RAJESH DAMODARLAL SHARMA (Judicial Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2021-22 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 27-02-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s 144B of the Income Tax Act, 1961 on 19-12-2022. In the assessment order, Ld. AO made twin addition to assess income at Rs.950.65 Lacs as against returned income of Rs.7.21

The order continues below.

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