PARVEEN KUMAR SHARMA,BAIJNATH vs. INCOME TAX OFFICER, WARD, PALAMPUR, PALAMPUR

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ITA 54/CHANDI/2026Status: DisposedITAT Chandigarh21 July 2026AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering principles of natural justice, granted the assessee another opportunity for a hearing before the lower authorities. This is subject to the assessee paying a cost of Rs. 6,000/- to a specified fund.

What were the facts?

The assessee's appeal arises from an assessment framed on a best judgment basis after reassessment proceedings. The assessee did not make a substantive representation before the lower authorities, and the CIT(A) confirmed the assessment.

What were the issues?

Whether the assessee should be granted another opportunity for a hearing before the lower authorities, considering the lack of substantive representation in prior proceedings.

Which sections of the Income-tax Act were involved?

Section 147,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

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2013-14 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 12.12.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s. 144B of the Act on 30.03.2022 wherein Ld. AO made twin addition to determine assessee’s income at Rs.328.33 Lacs.

The assessee did not make any substantive representation therein. 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 hearing 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.6,000/- 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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