What did the Tribunal hold?

The Tribunal set aside the impugned order and directed the Assessing Officer to frame a de novo assessment. The assessee was directed to plead and prove its case forthwith.

The assessee, a wine contractor, was assessed on a best judgment basis after remaining non-compliant. The Assessing Officer made significant additions, which were also confirmed by the CIT(A).

What were the issues?

Whether the assessment framed on a best judgment basis without proper compliance by the assessee should be upheld or remanded for fresh consideration.

Harjeet Singh, Nurpur vs ITO | s.144 | ITAT Chandigarh 2026

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM

आदेश / O R D E R RAJESH DAMODARLAL SHARMA (Judicial Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 11.03.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 of the Act on 19.12.2019. The registry has noted minor

delay of 4 days which stand condoned. The only prayer of Ld. AR is to remand back the appeal which has been opposed by Ld. Sr. DR. 2. From case records, it emerges that the assessee being resident individual is engaged as wine contractor. The case was scrutinized wherein the assessee remained non-compliant. Accordingly, Ld. AO made various additions on best judgment basis to determine returned income of Rs.16.71 Lacs at Rs.112.66 Lacs. The position remained the same before Ld. CIT(A) who confirmed the assessment. 3. Keeping in mind the principles of natural justice, we accept the prayer of Ld. AR. Accordingly, the impugned order is set aside and Ld. AO is directed to frame de novo assessment with a direction to the assessee to plead and prove its case forthwith. 4. The appeal of the assessee is allowed for statistical purpose. Order pronounced on 12th August, 2026

-Sd- -Sd- (MANOJ KUMAR AGGARWAL) (RAJESH DAMODARLAL SHARMA) ACCOUNTANT MEMBER JUDICIAL 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

HARJEET SINGH,NURPUR vs. INCOME TAX OFFICER, WARD, NURPUR, NURPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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