NISHAN SINGH,FATEHABAD vs. ITO WARD-1, FATEHABAD, FATEHABAD

ITA 636/CHANDI/2026Status: DisposedITAT Chandigarh21 September 2026AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer for de novo assessment, citing principles of natural justice. The appeals were admitted and restored to the AO, subject to the assessee paying costs.

What were the facts?

The assessee remained unrepresented before the AO and CIT(A) for AYs 2009-10 and 2013-14, leading to best judgment assessments and additions for cash deposits and unexplained investments. The assessee sought remand for de novo assessment to substantiate its case.

What were the issues?

Whether the appeals should be admitted and the matter remanded for de novo assessment due to the assessee's non-representation before lower authorities.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

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

Heard together (2 matters)

ITA No.636/CHANDI/2026
ITA No.616/CHANDI/2026

Read from the judgment's own cause title. This page is filed under one of them.

RAJESH DAMODARLAL SHARMA (Judicial Member)

1.

Aforesaid twin appeals by assessee for Assessment Years (AYs) 2009-10 & 2013-14 arises out of separate orders of Ld. CIT(A). The assessee has remained unrepresented before Ld. AO as well as before Ld. CIT(A). The registry has noted delay of 537 days in AY 2009-10

and delay of 413 days in AY 2013-14. The only prayer of

The order continues below.

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