INDERPREET SINGH,PAYAL, LUDHIANA vs. ITO-WARD 1, KHANNA, KHANNA

ITA 983/CHANDI/2026Status: DisposedITAT Chandigarh09 September 2026AY 2018-20197 pages
AI SummaryRemanded

What were the facts?

The assessee filed appeals against penalty orders. The CIT(A) dismissed the appeals without adjudicating on merits, citing non-compliance with Section 249(4)(b) for not filing the return of income or paying advance tax. The assessee challenged this dismissal.

What did the Tribunal hold?

The Tribunal held that the CIT(A) was not justified in dismissing the appeal solely on the ground of Section 249(4)(b) without a detailed examination of the facts and the proviso. The matter was restored to the CIT(A) for fresh adjudication.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-adherence to Section 249(4)(b) without considering the proviso and adjudicating the substantive grounds of appeal.

Which sections of the Income-tax Act were involved?

Section 272A(1)(d),Section 147,Section 148,Section 142(1),Section 249(4)(b),Section 234B,Section 208

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, ‘B’ CHANDIGARH

Before: SHRI LALIET KUMAR & SHRI VIJAY VARMA

For Appellant: Shri Rishabh Marwaha, CA
For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr.DR
Hearing: 03.09.2026Pronounced: 09.09.2026

PER LALIET KUMAR, JM

These three appeals have been filed by the assessee against the separate order passed by the learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre [“learned CIT(A)”] dated 12.02.2026, 17.02.2026 and 17.02.2026 respectively for assessment year 2018-19. As all the three appeals involve similar facts, circumstances and issues, therefore, all the appeals were heard together and are being disposed of by this common order for the sake of convenience. The facts are being taken from ITA No. 982/CHD/2026. ITA Nos.867, 982 & 983/CHD/2026 A.Y. 2018-19 2 2

The order continues below.

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