SHRI TARIQ AHMAD SHEIKH,ANANTNAG vs. INCOME TAX OFFICER WARD, UDHAMPUR

ITA 390/ASR/2025Status: HeardITAT Amritsar10 September 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not given a proper opportunity to present their case. Therefore, in the interest of justice, the matter was remanded back to the Assessing Officer for a fresh decision.

What were the facts?

The assessee appealed against the order of the CIT(A) for AY 2017-18. The assessee contended that the orders passed by the AO and CIT(A) were arbitrary and passed without proper opportunity of being heard, violating principles of natural justice.

What were the issues?

Whether the assessment orders were passed in violation of principles of natural justice and without affording adequate opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 250,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, AMRITSAR

Before: SHRI LALIET KUMAR & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Shri Mohd Iqbal Untoo, CA
Hearing: 08.09.2026Pronounced: 10.09.2026

PER LALIET KUMAR, JM

This is an appeal filed by the assessee feeling aggrieved by the order passed by the ld. Commissioner of Income Tax (Appeals) NFAC [in short ‘the CIT (A)’] dated 03.03.2025 for the assessment year 2017-18. ITA-390/ASR/2025 A.Y. 2017-18 2

2.

The ld. counsel for the assessee, at the very outset submitted

that the action of the ld.CIT (Appeals) in passing the order under section 250 of the Income Tax Act, 1961 against the assessee, is unjust, arbitrary, without application of mind and violates the principles of natural justice. It was submitted that the order passed

by t

The order continues below.

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