BALWINDER SINGH,MANDI GOBINDGARH vs. INCOME TAX OFFICE, MANDI GOBINDGARH

ITA 624/CHANDI/2023Status: DisposedITAT Chandigarh09 September 2026AY 2017-182 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, while acknowledging the assessee's negligence, set aside the impugned order on the grounds of natural justice. The assessee was granted another opportunity to present its case before the AO.

What were the facts?

The assessee's appeal for AY 2017-18 arose from an order confirming additions made by the AO. The assessee did not attend the assessment proceedings, and the CIT(A) confirmed the assessment for the same reasons.

What were the issues?

Whether the assessee should be granted a fresh opportunity to present their case before the AO, despite prior negligence, in the interest of natural justice.

Which sections of the Income-tax Act were involved?

Section 143(3)

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

Heard together (2 matters)

ITA 624/Chd/2023
ITA No.624/CHANDI/2023

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

RAJESH DAMODARLAL SHARMA (Judicial Member) 1 Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 13.10.2023 in the matter an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) of the Income Tax Act, 1961 on 22.12.2019 making twin additions to determine assessee’s income at Rs.54.41 Lacs. The assessee did not attend assessment pr

The order continues below.

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