L. B. WINES PRIVATE LIMITED,LUDHIANA vs. INCOME TAX OFFICER, WARD-7(1), LUDHIANA, LUDHIANA

ITA 1664/CHANDI/2025Status: DisposedITAT Chandigarh09 September 2026AY 2016-173 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for another hearing, setting aside the impugned order. The appeal was restored to the CIT(A) for de novo adjudication, with a direction for the assessee to present and prove its case.

What were the facts?

The assessee's appeal for AY 2016-17 arose from an assessment order that made additions of Rs. 709.28 Lacs. The assessee was partially compliant, and the CIT(A) upheld the assessment due to a lack of compliance. The assessee sought another hearing to substantiate its case.

What were the issues?

Whether the assessee should be granted another opportunity to present its case before the CIT(A) after initial non-compliance.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

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 1664/Chd/2025
ITA No.1664/CHANDI/2025

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) 2016-17 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 22.10.2025 in the matter an assessment framed by Ld. Assessing Officer [AO] u/s 147 r.w.s 144B of the Income Tax Act, 1961 on 28.02.2024 making various additions

I

The order continues below.

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