GOURAV KUMAR,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER, KURUKSHETRA,HARYANA

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM 1. आयकरअपीलसं. / ITA No.314/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2018-19) & 2. आयकरअपीलसं. / ITA No.315/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2018-19) Sh. Gourav Kumar ITO Ward-1 बनाम/ Chhaloundi Ladwa, Kurukshetra Kurukshetra Vs. Haryana – 136132 Haryana – 136132 �ायीलेखासं./जीआइआरसं./PAN/GIR No. CWHPK-3995-B (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Somil Aggarwal (Advocate) – Ld. AR (Virtual) ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 31-08-2026 घोषणाकीतारीख /Date of Pronouncement 01-09-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeals are quantum appeal and penalty appeal. First, we take up assessee’s quantum appeal ITA No.314/CHANDI/2026 for Assessment Year (AY) 2018-19 which arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 22.01.2026 in the matter of an assessment framed by Ld. Assessing

Officer [AO] u/s 147 r.w.s. 144 r.w.s. 144B of the Act on 13.03.2023 wherein Ld. AO made addition of bank credits for Rs.117.42 Lacs. The assessee remained non-compliant therein. The Ld. CIT(A) did not condone the delay of 323 days and dismissed the appeal in limine. Aggrieved, the assessee is in further appeal before us. The Ld. AR stated that the assessee did not receive hearing notices and the impugned order came to the knowledge of the assessee during recovery proceedings only. At the same time, Ld. AR pleaded for remand back of the matter on the ground that the assessee is in a position to substantiate its case on merits. The same has been opposed by the Ld. Sr. DR. 2. Keeping in mind the principle of natural justice we accept the prayer of Ld. AR. The impugned order is, accordingly, set aside and the matter is restored back to Ld. AO for fresh assessment with a direction to the assessee to plead and prove its case forthwith. The appeal stand allowed for statistical purposes. 3. ITA No.315/Chandi/2026 assail confirmation of consequential penalty u/s 271AAC(1) on quantum addition. Since quantum appeal has been restored back by us to Ld. AO, this appeal also stand restored back to Ld. AO for fresh consideration in the light of outcome of quantum appeal. This appeal also stands allowed for statistical purposes.

-Sd- -Sd- (RAJESH DAMODARLAL SHARMA) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 01-09-2026 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