AMARJIT KAUR D/O HARPAL SINGH, MOHALI,MOHALI vs. JAO THE INCOME TAX OFFICER WARD 6(1), CHANDIGARH, CHANDIGARH

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ITA 475/CHANDI/2026Status: DisposedITAT Chandigarh02 September 2026AY 2013-20143 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, in the interest of natural justice, allowed the assessee another opportunity to present their case on merits. This is subject to the assessee paying a cost of Rs. 5,000/- to a charitable fund.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for a delay of 788 days. The assessee claimed to be unaware of the assessment proceedings due to notices being sent to their former counsel's email address.

What were the issues?

Whether the assessee should be granted an opportunity to present their case on merits despite a significant delay in filing the appeal, considering the principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,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

आदेश / O R D E R RAJESH DAMODARLAL SHARMA (Judicial Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2013-14 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 06.01.2026 in the matter an assessment framed by Ld. Assessing Officer [AO] u/s 147 r.w.s 144 r.w.s 144B of the Act on 04.03.2022. 2. In the assessment order, Ld. AO made various additions to determine assessee’s income at Rs.427.53 Lacs for want of any

representation from the assessee. The Ld. CIT(A) dismissed the appeal for want of condonation of delay of 788 days against which the assessee is in further appeal before us. 3. The Ld. AR filed affidavit of the assessee stating that hearing notices were sent on e-mail id of the earlier counsel and the assessee remained completely unaware of the assessment proceedings initiated against her. The ex-parte order passed by Ld AO was sent on the same email and the assessee remained unaware about the same. The Ld. AR sought adjudication of appeal on merits which has been opposed by Ld. CIT-DR. 4. Keeping in mind the principles of natural justice, we accept the prayer of the Ld AR and deem it fit to grant another opportunity to the assessee subject to payment of cost of Rs.5,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to the Poor Patient Relief Fund of PGI Hospital, Chandigarh. The proof of the same would be furnished by the assessee to Ld. AO who would proceed for de novo assessment. The assessee is directed to plead and prove its case forthwith. 5. The appeal stand allowed for statistical purposes. Order pronounced on 02-09-2026

-Sd- -Sd- (MANOJ KUMAR AGGARWAL) (RAJESH DAMODARLAL SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER AS Dated: 02.09.2026

आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KENDRIYA SADAN, SECTOR – 9A CHANDIGARH

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