What did the Tribunal hold?

The Tribunal found that the assessee deserved an appropriate opportunity to present their case. Therefore, the order of the CIT(A) was set aside and the matter was remanded back to the Assessing Officer for a fresh decision.

The assessee is aggrieved by the order of the CIT(A) which dismissed their appeal and confirmed the addition made by the Assessing Officer. The assessee claims they were not given a sufficient opportunity to present their case.

What were the issues?

Whether the assessee was provided with a sufficient and reasonable opportunity to present their case before the lower authorities.

Sumeer Jindal, Sangrur vs Jao the Income Tax Officer Ward-1… | ITAT Chandigarh 2026

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

Before: SHRI LALIET KUMAR & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Shri Kushal Chopra, CA

For Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Hearing: 27.07.2026Pronounced: 27.07.2026

आयकर अपील�य अ�धकरण,च�डीगढ़ �यायपीठ, च�डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 121/CHD/2026 �नधा�रण वष� / Assessment Year: 2018-19 Sumeer Jindal, The ITO, C/o Chaudhary Jewellers, Vs Ward-1, Sadar Bazar, Chotta Chowk, Sangrur. Sangrur. �थायी लेखा सं./PAN NO: ACHPJ9872C अपीलाथ�/Appellant ��यथ�/Respondent Assessee by : Shri Kushal Chopra, CA Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr.DR Date of Hearing : 27.07.2026 Date of Pronouncement : 27.07.2026

VIRTUAL HEARING

O R D E R PER LALIET KUMAR, JM

This is an appeal filed by the assessee feeling aggrieved by the order passed by the ld. Commissioner of Income Tax (Appeals)NFAC [in short ‘the CIT (A)’] dated 16.12.2025 passed for assessment year 2018-19.

At the outset, the ld. counsel for the assessee has submitted that the ld.CIT (Appeals) has erred in dismissing the appeal of the assessee and confirming the action of the Assessing Officer in making the addition of

ITA No.121/CHD/2026 A.Y.2018-19 2

Rs.1,00,23,750/- whereas no sufficient or reasonable opportunity was

granted to the assessee. The ld. counsel for the assessee has prayed that the assessee deserves to be given appropriate opportunity to present his case.

The ld. DR has relied on the impugned order.

We have duly considered the rival contentions and gone through the record carefully. In the facts and circumstances of the present case, we are of the considered opinion that the assessee deserves to be given appropriate

opportunity to present his case. Therefore, the order of the ld. CIT(A) is hereby

set aside and in the interest of justice, the matter is remanded back to the file

of ld. AO with direction to decide afresh. The assessee is directed to fully

cooperate in the remand proceedings and furnish all supporting evidences

and explanations as may be called for by the Assessing Officer.

In the result, the appeal of the assessee is treated as allowed for

statistical purposes. Order pronounced on 27th July,2026.

Sd/- Sd/-

(MANOJ KUMAR AGGARWAL) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER “Poonam”

ITA No.121/CHD/2026 A.Y.2018-19 3 आदेश क� �ितिलिप अ�ेिषत/ Copy of the order forwarded to : अपीलाथ�/ The Appellant 1. ��यथ�/ The Respondent 2. आयकर आयु�/ CIT 3. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 4. गाड� फाईल/ Guard File 5.

सहायक पंजीकार/ Assistant Registrar

SUMEER JINDAL, SANGRUR,SANGRUR vs. JAO THE INCOME TAX OFFICER WARD-1 SANGRUR, SANGRUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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