JASBIR SINGH,CHANDIGARH vs. ITO WARD 5(5) CHANDIGARH, CHANDIGARH

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ITA 410/CHANDI/2026Status: DisposedITAT Chandigarh01 September 2026AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of natural justice, condoned the delay and remanded the matter back to the Assessing Officer for fresh assessment. The assessee was directed to substantiate its case on merits.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for a delay of 16 days. The assessee then filed an appeal before the ITAT with a further delay of 55 days, seeking condonation and remand.

What were the issues?

The primary issue was whether the delay in filing the appeal should be condoned and the matter remanded for a fresh assessment on merits.

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

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 आयकरअपीलसं. / ITA No.410/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2015-16) Jasbir Singh ITO Ward – 5(5) बनाम/ #131, Village – Halomajra Aaykar Bhawan, Vs. Chandigarh – 160002 Chandigarh – 160002 �ायीलेखासं./जीआइआरसं./PAN/GIR No. CTNPS-1919-L (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Rakesh Cajla (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 appeal by assessee for Assessment Year (AY) 2015-16 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 23.10.2025 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 08.03.2024 wherein Ld. AO made various additions assessing income of the assessee at Rs.228.69 Lacs. The assessee remained non-compliant therein. The Ld. CIT(A) did not admit the appeal for want of condonation of delay of 16 days.

Aggrieved, the assessee is in further appeal before us. The registry has noted delay of 55 days, the condonation of which has been sought by Ld. AR along with a prayer to remand back the matter back to the file of Ld. AO on the ground that the assessee is in a position to substantiate its case on merits. The same has been opposed by Ld. Sr. DR. 2. Keeping in mind the principle of natural justice, we accept the prayer of Ld. AR. Accordingly, the appeal is admitted and the matter is remanded back to Ld. AO for fresh assessment with a direction to the assessee to plead and prove its case forthwith. 3. The appeal stand allowed for statistical purpose. Order pronounced on 01st September, 2026

-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

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