AJAY KADIAN,KALA AMB, SIRMOUR vs. INCOME TAX OFFICER, PARWANOO

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ITA 359/CHANDI/2026Status: DisposedITAT Chandigarh17 August 2026AY 2022-233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the matter for de novo adjudication. The assessee was directed to plead and prove its case before the CIT(A).

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for lack of representation. The AO had made significant additions to the assessee's returned income. The assessee sought a remand back to the CIT(A) to substantiate its case on merits.

What were the issues?

Whether the assessee should be given another opportunity to present its case before the CIT(A) on merits, considering the dismissal was due to lack of representation.

Which sections of the Income-tax Act were involved?

Section 143(3),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 PHYSICAL HEARING BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM आयकर अपील सं. / ITA No.359/CHANDI/2026 (िनधा�रण वष� / Assessment Year: 2022-23) Ajay Kadian ITO बनाम/ RAS Industries, Trilokpuri Road Parwanoo Plot No.30, Kala Amb Industrial Area Himachal Pradesh - 173220 Vs. Sirmour (HP) – 173030 �ायीलेखासं./जीआइआरसं./PAN/GIR No. BNDPK-3045-A (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Harry Rikhy (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 13-08-2026 घोषणाकीतारीख /Date of Pronouncement 17-08-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by the assessee for Assessment Year (AY) 2022-23 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 11.12.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s. 144B of the Act on 25.03.2024. In the assessment order, Ld. AO made three additions to determine assessee’s returned income of Rs.41.96 Lacs at Rs.109.80 Lacs. The Ld. CIT(A) dismissed the

appeal of the assessee for want of any substantial representation. Aggrieved, the assessee is in further appeal before us. The only player of Ld. AR is to remand back the matter back to the file of 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 Ld. Sr. DR. 2. Keeping in mind the principles of natural justice and considering the nature of additions as made by Ld. AO, we deem it fit to provide another opportunity of hearing to the assessee and substantiate its case. Accordingly, the impugned order is set aside and the matter is restored back to the file of Ld. CIT(A) for de novo adjudication with a direction to the assessee to plead and prove its case forthwith. 3. The appeals stand allowed for statistical purposes. Order pronounced on 17th August, 2026

-Sd- -Sd- (RAJESH DAMODARLAL SHARMA) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 17-08-2026 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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