SUNIL GARG,JANAKPURI, LUDHIANA vs. INCOME TAX OFFICER WARD 2(1), RISHI NAGAR, LUDHIANA

ITA 789/CHANDI/2026Status: DisposedITAT Chandigarh08 September 2026AY 2022-233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed a cryptic and non-speaking order. In the interest of justice, the Tribunal decided to grant the assessee one more opportunity to be heard.

What were the facts?

The assessee appealed against an ex-parte order passed by the CIT(A) without proper application of mind. The CIT(A) had confirmed an addition of Rs. 7,47,101/- under Section 68, which the assessee claimed represented genuine trade advances.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without proper application of mind and whether the addition under Section 68 was justified without considering the nature of outstanding balances.

Which sections of the Income-tax Act were involved?

Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENCH, ‘SMC’ CHANDIGARH

Before: SHRI LALIET KUMAR

For Appellant: Shri Aadish Jain, CA
For Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Hearing: 07.09.2026Pronounced: 08.09.2026

The assessee is in appeal before the Tribunal against the order of the ld. Commissioner of Income Tax (Appeals)NFAC [in short ‘the CIT (A)’] dated 12.01.2026 passed for assessment year 2022-23. 2. The ld. counsel for the assessee has submitted that the ld. CIT (Appeals) has erred in passing the ex-parte order dated 12.01.2026 without proper application of mind and based on surmises and conjectures. It was submitted that the ld.CIT A.Y.2022-23 2 (Appeals) has passed a cryptic and non-speaking order without framing proper points for determination and without recording independent, reasoned findings on the issues involved. It was fu

The order continues below.

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