SATVEER SINGH SEKHON,PUNJAB vs. ITO WARD 3,KHANNA, PUNJAB

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ITA 1174/CHANDI/2026Status: DisposedITAT Chandigarh20 July 2026AY 2022-233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, subject to a cost of Rs. 10,000, and remanded the matter back to the AO for a de novo assessment on merits, directing the assessee to substantiate its case.

What were the facts?

The assessee's appeal for AY 2022-23 was dismissed by the CIT(A) due to non-compliance and lack of details, following additions made by the AO. The assessee sought condonation of delay and a remand back to the lower authorities.

What were the issues?

Whether the appeal should be admitted despite the delay and non-compliance, and if the matter should be remanded for a fresh assessment.

Which sections of the Income-tax Act were involved?

Section 143(3),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 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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