INCOME TAX OFFICER, LUDHIANA vs. SWARNIM TIE UP PRIVATE LIMITED, LUDHIANA

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ITA 1067/CHANDI/2025Status: DisposedITAT Chandigarh21 July 2026AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The CIT(A) validly exercised its remand power under Section 251(1)(a) after considering the assessee's submissions, adhering to principles of natural justice.

What were the facts?

The assessment was framed on a best judgment basis by the AO, with an addition of Rs. 661.60 Lacs under Section 68. The assessee was non-compliant during assessment but provided submissions in the first appeal.

What were the issues?

Whether the CIT(A) erred in exercising its remand power under Section 251(1)(a) after the assessee's non-compliance during assessment proceedings.

Which sections of the Income-tax Act were involved?

Section 68,Section 144,Section 251(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by revenue for Assessment Year (AY) 2012-13 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 30.05.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 of the Act on 02.03.2015. The revenue, vide letter dated 04.08.2025, has intimated that the registered office of the assessee has

shifted from West Bengal to Punjab as per letter dated 23.09.2015 of Regional Director, Eastern Zone, Ministry of Corporate Affairs. Kolkata. The assessee has also changed its PAN address from NSDL. Accordingly, the appeal has been filed with Chandigarh Tribunal. The said position has not been disputed by Ld. AR. In the above background, we proceed with the disposal of the appeal. 2. From case records, it emerges that the assessment was framed on best judgment basis wherein Ld. AO made addition u/s 68 for Rs.661.60 Lacs. The assessee remained non-compliant during assessment proceedings but furnished various submissions during first appeal. Considering the same, Ld. CIT(A) exercised remand power u/s 251(1)(a) and directed Ld. AO to frame fresh assessment. Aggrieved, the revenue is in further appeal before us. 3. Upon careful consideration of factual matrix, it could be seen that the assessment was framed on best judgment basis. The Ld. CIT(A) has exercised remand power u/s 251(1)(a) after considering various submissions of the assessee. The said power, in our considered opinion, has validly been exercised by Ld. CIT(A) and the same could not be faulted with considering the facts of the case. The said exercise of power is in accordance with adherence to established principles of natural justice only. We order so.

4.

The appeal stands dismissed. Order pronounced on 20th July, 2026

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 21-07-2026 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

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