BALJEET SINGH, RAJPURA,RAJPURA vs. JAO ITO WARD SIRHIND, SIRHIND

ITA 596/CHANDI/2026Status: DisposedITAT Chandigarh10 September 2026AY 2013-20143 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted the appeal, condoning the delay, and remanded the case back to the AO for a de novo assessment. This was done to uphold principles of natural justice, subject to the assessee paying a cost of Rs. 5,000/-.

What were the facts?

The assessee's appeal for AY 2013-14 was filed with a significant delay. The original assessment was framed by the AO on a best judgment basis due to the assessee's lack of representation, and the CIT(A) confirmed this assessment.

What were the issues?

Whether the delay in filing the appeal should be condoned and the case remanded for a fresh assessment to allow the assessee to present their case and evidence.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

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

RAJESH DAMODARLAL SHARMA (Judicial Member)

Aforesaid appeal by assessee for Assessment Year (AY) 2013-14 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 13.11.2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 of the Income Tax Act, 1961 on 27.03.2022. In the assessment order, Ld. AO assessed income of Rs. 868.07 Lacs for want of any representation from

The order continues below.

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