JASPAL,KURUKSHETRA vs. INCOME TAX OFFICER, WARD-2, KURUKSHETRA

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ITA 1555/CHANDI/2025Status: DisposedITAT Chandigarh12 August 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer for a fresh opportunity to present its case. The impugned orders were set aside, and the matters were restored to the Assessing Officer for de-novo assessment.

What were the facts?

The assessee remained unrepresented before the lower authorities, leading to ex-parte assessments. The sales of the assessee were added back under Section 69A.

What were the issues?

Whether the assessee should be granted another opportunity to present its case before the Assessing Officer, given the lack of representation before lower authorities.

Which sections of the Income-tax Act were involved?

Section 69A,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

Heard together (2 matters)

ITA No.1555/CHANDI/2025
ITA No.1556/CHANDI/2025

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

आदेश / O R D E R RAJESH DAMODARLAL SHARMA (Judicial Member) 1. Aforesaid appeal by assessee for Assessment Year (AYs) 2017- 17& 2018-19 arises out of separate orders of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] both dated 13.10.2025 in the

matter of assessments framed by Ld. Assessing Officer [AO] u/s 147 r.w.s. 144 r.w.s. 144B of the Act on 30.03.2022 & 15.03.2023. 2. The Ld. AR, at the outset, stated that the sales of the assessee has been added back u/s 69A and the assessee has remained unrepresented before both the lower authorities. Accordingly, a prayer has been made to remand back the matters which have been opposed by Ld. Sr. DR. The Ld. AR further stated that the assessee is in a position to substantiate its case on merits. The facts in both the years, are stated to be identical. 3. Keeping in mind the principle of natural justice, we accept the prayer of Ld. AR and deem it fit to grant another opportunity of hearing to the assessee to substantiate its case before Ld. AO. Accordingly, the impugned orders are set aside and the matters, for both the years, are restored back to the file of Ld. AO for de-novo assessment with a direction to the assessee to plead and prove its cases forthwith. 4. In the result, both the appeals stand allowed for statistical purpose. Order pronounced on 12th August, 2026

-Sd- -Sd- (MANOJ KUMAR AGGARWAL) (RAJESH DAMODARLAL SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 12-08-2026

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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