RAJINDER SINGH,FATEHABAD vs. ITO, WARD-1, FATEHABAD, FATEHABAD

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ITA 1451/CHANDI/2026Status: DisposedITAT Chandigarh21 July 2026AY 2020-213 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, considering principles of natural justice, allowed the assessee's appeals on merits. This is subject to the condition that the assessee plants 50 Indian origin trees within three months and provides proof to the AO.

What were the facts?

The assessee's appeals were dismissed by the CIT(A) due to significant delays in filing. The assessment itself was framed on a best judgment basis as the assessee made no representation.

What were the issues?

The primary issue was whether the appeals should be adjudicated on merits despite significant delays, and the consequential quantum addition and penalty levied.

Which sections of the Income-tax Act were involved?

Section 69A,Section 271AAC(1)

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

Heard together (2 matters)

ITA No.1450/CHANDI/2026
ITA No.1451/CHANDI/2026

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeals by assessee for Assessment Year (AY) 2020- 21 assails confirmation of quantum addition as well as levy of penalty u/s 271AAC(1). From case records, it emerges that the assessment was framed on best judgment basis for want of any representation from

the assessee wherein Ld. AO made addition u/s 69A for Rs.51.22 Lacs. Consequently, penalty u/s 271AAC(1) was also levied on 26.08.2025 for Rs.3,99,547/-. The assessee’s first appeals, against both the orders, stood dismissed by Ld. CIT(A) for want of condonation of delay of 314 days and 155 days respectively. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is adjudication of appeals on merits which has been opposed by Ld. Sr. DR. 2. Keeping in mind the principles of natural justice, we accept the prayer of Ld. AR subject to direction to the assessee to plant 50 trees of Indian origin having a minimum height of 4 feet at appropriate place. The plantation activity shall be undertaken with a period of three months from the date of this order. The receipt & requisite proof thereof would be furnished by the assessee to Ld. AO who would proceed for de novo consideration of quantum assessment as well as consequential penalty. The assessee is directed to plead and prove its cases forthwith. 3. Both the appeals 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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