PREM BANSAL REAL ESTATE PVT LTD,ZIRAKPUR vs. DCIT, CENTRAL CIRCLE, PATIALA

ITA 700/CHANDI/2025Status: DisposedITAT Chandigarh20 August 2026AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned ex-parte order of the CIT(A) and restored the appeal for de novo adjudication. The assessee was directed to cooperate for expeditious disposal.

What were the facts?

The assessee preferred an appeal against the CIT(A)'s ex-parte order. The assessee's representative requested a remand back of the matter to substantiate their case.

What were the issues?

Whether the CIT(A) erred in deciding the appeal ex-parte without rendering an independent finding, and if the matter should be remanded for fresh adjudication.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE BEFORE: SHRI MANOJ KUMAR AGGARWAL, AM & SH. RAJESH DAMODARLAL SHARMA, JM आयकर अपील सं./ ITA No. 700/Chd/2025 "नधा"रण वष" / Assessment Year : 2013-14 Prem Bansal Real Estate Pvt. Ltd. Vs DCIT SCO 103, Swastik Vihar, Central Circle, Patiala Road, Zirakpur 140603 Patiala "ायी लेखा सं./PAN NO: AADCP4437C अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Sh. Vibhor Garg, CA – Ld. AR राज" की ओर से/ Revenue by : Sh. Anshuman Sharma (CIT) – Ld. DR सुनवाई की तारीख/Date of Hearing : 19.08.2026 उदघोषणा की तारीख/Date of Pronouncement : 20.08.2026

आदेश/Order PER RAJESH DAMODARLAL SHARMA, J.M: This appeal has been preferred by the assessee against the order dated 27.02.2025 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 27.02.2025 for Assessment Year 2013-14. 2. On going through the grounds raised by the assessee and the order of the Ld. CIT(A), we find that the ld. CIT(A) had decided the appeal ex-parte without rendering independent finding. The only prayer of Ld. AR is to remand back the matter since the assessee

The order continues below.

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