MINING OFFICER,MOHALI vs. INCOME TAX OFFICER TDS-2, CHANDIGARH

ITA 735/CHANDI/2026Status: DisposedITAT Chandigarh06 August 2026AY 2019-208 pages
AI SummaryRemanded

What were the facts?

The assessee, a Mining Department of the Government of Punjab, filed appeals before the CIT(A) which were dismissed for non-prosecution due to non-compliance with notices. The assessee argued that the CIT(A) should have adjudicated the appeals on merits as per Section 250 of the Income-tax Act.

What did the Tribunal hold?

The Tribunal held that the CIT(A) cannot dismiss an appeal merely for non-prosecution without adjudicating on merits. The impugned orders were set aside and the matters were restored to the file of the CIT(A) for fresh adjudication.

What were the issues?

Whether an appeal can be dismissed for non-prosecution without adjudication on merits. Whether the CIT(A) is obligated to pass a reasoned order on merits even if the appellant is absent.

Which sections of the Income-tax Act were involved?

Section 250,Section 206C(6A),Section 206C(7)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, ‘B’ CHANDIGARH

Before: SHRI LALIET KUMAR & SHRI VIJAY VARMA

For Appellant: Shri Yogesh Monga, CA
For Respondent: Smt. Kusum Bansal, Pr.CIT, DR
Hearing: 05.08.2026Pronounced: 06.08.2026

PER LALIET KUMAR, JM

The present two connected appeals have been filed by the assessee against the separate orders passed by the ld. Commissioner of Income Tax (Appeals) Mumbai dated 06.03.2026 for assessment year 2018-19 and 2019-20. Both the appeals were heard together and are being disposed of by this common order for the sake of convenience and brevity.

2.

The facts of the case are that the assessee is the Mining Department of the Government of Punjab, engaged in the discharge

ITA 734 & 735/CHD/2026 A.Y. 2018-19 & 2019-20 2 of statutory functions under the State Government. The appeals bef

The order continues below.

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