AMIT BANSAL,SIRSA, HARYANA vs. INCOME TAX OFFICER, SIRSA, HARYANA

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ITA 1114/CHANDI/2025Status: DisposedITAT Chandigarh01 September 2026AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted the appeals, set aside the impugned orders, and restored the matters to the CIT(A) for de novo adjudication on merits. The assessee was directed to plead and prove its case.

What were the facts?

The assessee's appeals for AY 2013-14 and 2018-19 arose from ex-parte orders by the CIT(A) confirming additions made by the AO. The assessee sought condonation of delay and remand to the CIT(A) to present its case on merits.

What were the issues?

Whether the ex-parte orders of the CIT(A) were justified and whether the assessee should be given an opportunity to present its case on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA No. 1114/Chd/2025
ITA No.1113/Chd/2025

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

IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE BEFORE: SHRI MANOJ KUMAR AGGARWAL, AM & SH. RAJESH DAMODARLAL SHARMA, JM 1. आयकर अपील सं./ ITA No. 1114/Chd/2025 �नधा�रण वष� / Assessment Year : 2013-14) & 2. आयकर अपील सं./ ITA No.1113/Chd/2025 �नधा�रण वष� / Assessment Year : 2018-19) बनाम Amit Bansal, ITO, Shop no. 17, Ward -1, M/ Padam Kumar Amit Kumar Sirsa Kapas Mandi, Sirsa 125055 �ायी लेखा सं./PAN NO: AJSPB9355L अपीलाथ�/Appellant ��थ�/Respondent िनधा�रती की ओर से/Assessee by : Sh. B.M. Monga and Sh. Rohit Kaura, Advocates – Ld. ARs राज� की ओर से/ Revenue by : Smt. Jaishree Sharma, CIT DR and Sh. Vivek Vardhan, Sr. DR सुनवाई की तारीख/Date of Hearing : 31.08.2026 उदघोषणा की तारीख/Date of Pronouncement : 01.09.2026 आदेश/Order PER RAJESH DAMODARLAL SHARMA, J.M:

The captioned appeals by the assessee have identical facts. First, we take up appeal for Assessment Year (AY) 2013-14 which arise out of an order of Ld. Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 09.12.2014 in the matter of an assessment as framed by Ld. AO u/s 147 r.w.s. 144B of the Act on 23.05.2023 making various additions aggregating to Rs.201.05 Lacs. The Ld. CIT(A) confirmed the

2 1113 & 1114/Chd/2025 assessment for want of any representation from the assessee. Aggrieved, the assessee is in further appeal before us.

The registry has noted delay of 182 days in the appeal, the 2. condonation of which has been sought by Ld. AR with a prayer to remand back the appeal to Ld. CIT(A) on the ground that the assessee is in a position to substantiate its case on merits. The same has been opposed by revenue.

3.

Keeping in mind the principles of natural justice, we admit the appeal and set aside the impugned order. The appeal is restored back to Ld. CIT(A) for de novo adjudication on merits with a direction to the assessee to plead and prove its case forthwith. The appeal stand allowed for statistical purposes.

4.

Similar are the facts in AY 2018-19 wherein Ld. CIT(A) has confirmed the assessment ex-parte qua the assessee. Facts being pari-materia the same, taking the same view, this appeal also stand restored back to Ld. CIT(A) on similar lines.

3 1113 & 1114/Chd/2025

5.

Both the appeals stand allowed for statistical purposes.

Order pronounced in the open court on 01.09.2026. -Sd- -Sd- (MANOJ KUMAR AGGARWAL ) (RAJESH DAMODARLAL SHARMA ) ACCOUNTANT MEMBER JUDICIAL MEMBER rkk आदेश की �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��थ�/ The Respondent 3. आयकर आयु�/ CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�ीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File

सहायक पंजीकार/ Assistant Registrar

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