SHREE BABA BALAK NATH TEMPLE TRUST,HIMACHAL PRADESH vs. DCIT/ACIT(E)(C-2) CHANDIGARH, CHANDIGARH

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ITA 489/CHANDI/2026Status: DisposedITAT Chandigarh21 July 2026AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the principles of natural justice and the assessee's status, admitted the appeal and set aside the impugned order. The matter was restored to the Assessing Officer for a de novo assessment.

What were the facts?

The assessee, a temple trust, was unrepresented before the lower authorities, leading to an assessment on a best judgment basis. The assessee sought condonation of a significant delay in filing the appeal and requested a remand.

What were the issues?

Whether the assessment framed on a best judgment basis due to the assessee's non-representation is valid, and if the appeal should be remanded for a fresh assessment.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

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

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.489/CHANDI/2026 (िनधा�रण वष� / Assessment Year: 2014-15) Baba Balak Nath Temple Trust DCIT/ACIT(E)(C-1) Deotsidh, Chakmoh Barsar बनाम/ Vs. Aaykar Bhawan, Sector – 17 Hamirpur (HP) – 176039 Chandigarh – 160017 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAATS-5205-M (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Ms/ Shruti Khandelwal (Advocate) for Sh. Parikshit Aggarwal (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Smt. Kusum Bansal (Pr. CIT) - Ld. DR सुनवाईकीतारीख/Date of Hearing : 16-07-2026 घोषणाकीतारीख /Date of Pronouncement 21-07-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2014-15 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 10.01.2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s. 144 r.w.s. 144B of the Act on 27.03.2022. The registry has noted the delay of 704 days, the condonation of which has been sought by Ld. AR along with a prayer to remand back the matter

before lower authorities since the assessee remained unrepresented before both the lower authorities. The same has been opposed by Ld. CIT-DR. 2. Keeping in mind the principles of natural justice and considering the status of assessee-trust, we admit the appeal and accept the prayer of Ld. AR. Accordingly, the impugned order is set aside and the matter is restored back to Ld. AO 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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