PREET BEHL LEGAL HEIR OF RAMAN BEHL,SOLAN vs. INCOME TAX OFFICER, SOLAN

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ITA 1268/CHANDI/2026Status: DisposedITAT Chandigarh21 July 2026AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and restored the appeal back to the CIT(A) for disposal of the assessee's rectification application on merits. The assessee is willing to pursue the rectification application.

What were the facts?

The assessee sought rectification of an order under Section 154, but it was dismissed by the CIT(A) because no documents were found attached to the application in the ITBA portal. The assessee clarified that the Vivad se Vishwas scheme was opted for only for the penalty order, not the quantum order.

What were the issues?

Whether a rectification application dismissed for want of supporting documents should be restored for disposal on merits, especially when the assessee is willing to pursue it and clarifies the scope of the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 154

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 assessee for Assessment Year (AY) 2015-16 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 18.03.2026 dismissing assessee’s rectification application filed u/s 154 of the Act on the ground that no documents were found attached with the rectification application in the

ITBA portal. The Ld. AR stated that the rectification was filed on 24.10.2024 and the assessee is very much willing to pursue the same. 2. From case records, it emerges that the assessee was assessed u/s 143(3) on 27.12.2017 assessing capital gains of Rs.44.99 Lacs. The first appeal against the same stood dismissed on 12.11.2021 on the ground that the assessee opted for Vivad se Vishwas scheme and it was issued final order u/s 5(2) on 11.06.2021. The assessee sought rectification of the order which stood dismissed vide order dated 18.03.2026 on the ground that no documents were found attached with the rectification application in the ITBA portal. Aggrieved, the assessee is in further appeal before us. 3. The Ld. AR stated that the assessee opted for the scheme only for penalty order and not against quantum order and accordingly, sought remand back of appeal to Ld. CIT(A) for disposal on merits. 4. Apparently, the assessee has not opted for Vivad se Vishwas scheme against quantum order. The assessee has sought rectification u/s 154 which has been rejected for want of supporting documents whereas the assessee is vary much willing to pursue its rectification application. Therefore, we set aside the impugned order and restore the appeal back to Ld. CIT(A) for disposal of assessee’s rectification application u/s 154 on merits.

5.

The appeal stand allowed for statistical purposes. Order pronounced on 21st 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

ASSISTANT REGISTRAR

ITAT CHANDIGARH

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