RAJINDER SINGH NEGI,SHIMLA vs. ASSTT. COMMISSIONER OF INCOME TAX, SHIMLA

ITA 439/CHANDI/2026Status: DisposedITAT Chandigarh11 September 2026AY 2015-164 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay subject to the assessee planting trees as restitution for environmental cost. Following similar past cases, the appeal was restored to the CIT(A) for de novo adjudication.

What were the facts?

The assessee appealed against an order confirming additions made by the Assessing Officer regarding agricultural income and disallowed expenses. The assessee had not provided required details to the lower authorities, leading to dismissal of their appeal. There was also a significant delay in filing the present appeal.

What were the issues?

Whether the additions made by the AO were sustainable and if the assessee was denied a proper opportunity to be heard. The primary issue was the restoration of the appeal for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250,Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI VIJAY VARMA, AM

VIJAY VARMA (ACCOUNTANT MEMBER)

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 18.07.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) of the Income Tax Act, 1961 on 13.11.2017. 2. The appellant raises the following grounds of appeal:- I. That the impugned order dated 18.07.2025 passed by learned Commissioner of Income Tax

The order continues below.

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