RAJESH KUMAR,AMB vs. INCOME TAX OFFICER, WARD, UNA, UNA

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ITA 48/CHANDI/2026Status: DisposedITAT Chandigarh21 July 2026AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the principles of natural justice, granted the assessee another opportunity to be heard before the lower authorities. This is subject to the assessee paying a cost of Rs. 3,000/- to a specified fund.

What were the facts?

The assessee's assessment was framed on a best judgment basis under Section 144 read with Section 147 of the Income Tax Act, with an addition of Rs. 76.50 Lacs under Section 69 due to a lack of substantive representation. The CIT(A) confirmed this assessment.

What were the issues?

Whether the assessee should be granted another opportunity for a de novo assessment, considering the principles of natural justice, despite previous non-compliance.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 69

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) 2012-13 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 07.11.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 r.w.s.147 of the Act on 22.12.2019 wherein Ld. AO made addition u/s 69 for Rs.76.50 Lacs for want of any substantive

representation from the assessee. The Ld. CIT(A) confirmed the assessment for the same very reasons against which the assessee is in further appeal before us. The only prayer of Ld. AR is another opportunity of haring before lower authorities 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 payment of cost of Rs.3,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to the Poor Patient Relief Fund of PGI Hospital, Chandigarh. The proof of the same would be furnished by the assessee to Ld. AO who would proceed for de novo assessment with a direction to the assessee to plead and prove its case forthwith. 3. 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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