RAJINDER SINGH NEGI,SHIMLA, HIMACHAL PRADESH vs. ACIT/DCIT CIRCLE SHIMLA, SHIMLA, HIMACHAL PRADESH

ITA 741/CHANDI/2025Status: DisposedITAT Chandigarh20 August 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found that the CIT(A) had confirmed the assessments due to no submissions from the assessee. In the interest of justice, the tribunal restored both appeals back to the CIT(A) for de novo adjudication.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for AY 2017-18 and 2018-19. There was a delay in filing one of the appeals, which was condoned by the tribunal.

What were the issues?

Whether the appeals should be restored to the CIT(A) for fresh adjudication when no submissions were made by the assessee before the lower appellate authority.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA Nos. 741/Chd/2025
ITA Nos. 709/Chd/2025

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

Cause title — parties, addresses and appearances
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE BEFORE: SHRI MANOJ KUMAR AGGARWAL, AM & SH. RAJESH DAMODARLAL SHARMA, JM आयकर अपील सं./ ITA Nos. 741/Chd/2025 "नधा"रण वष" / Assessment Year : 2017-18 & आयकर अपील सं./ ITA Nos. 709/Chd/2025 "नधा"रण वष" / Assessment Year : 2018-19 बनाम Rajinder Singh Negi, The ACIT / DCIT Circle Village Praunthi, Jubbal, Shimla Shimla 171205 "ायी लेखा सं./PAN NO: ADVPN3679A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Sh. Vishal Mohan, Sr. Advocate with Ms. Isha Sharma, Advocate – Ld. ARs राज" की ओर से/ Revenue by : Dr. Ranjit Kaur (Addl. CIT_ - Ld. Sr. 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:

The captioned appeals by the assessee are directed against the separate orders dt. 13.01.2025 and 04.04.2025 respectively of the learned Commissioner of Income Tax (Appeals), NFAC [hereinafter referred to as "Ld. CIT(A)"] for A.Ys. 2017-18 and 2018-19 passed u/s 250 of the Income Tax Act, 1961 (in short 'the Act').

2.

At the outset, it was brought to our notice that there is a delay of

The order continues below.

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