SUKHPAL SINGH,PUNJAB vs. ITO WARD 5(5), CHANDIGARH, CHANDIGARH

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 1. आयकरअपीलसं./ ITA No.1201/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2011-12) & 2. आयकरअपीलसं./ ITA No.1194/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2015-16) & 3. आयकरअपीलसं./ ITA No.1200/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2015-16) Shri Sukhpal Singh ITO Ward – 5(5) House No. 104, Tower No. 7 Aaykar Bhawan, Sector – 17 बनाम/ Vs. Omaxe Green, Village Dera Bassi Chandigarh – 160017 Punjab – 140507 �ायीलेखासं./जीआइआरसं./PAN/GIR No. BGHPS-0790-R (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Parikshit Aggarwal (CA) & Ms. Shruti Khandelwal (Advocate) – Ld. ARs ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 15-07-2026 घोषणाकीतारीख /Date of Pronouncement 20-07-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeals by assessee for captioned Assessment Years (AY) arises out of separate orders of learned first appeal authority. The

registry has noted delay of 93 days in ITA No.1201/Chandi/2026, delay of 977 days in ITA No.1200/Chandi/2026 & delay of 1069 days in ITA No.1194/Chandi/2026, the condonation of which has been sought by Ld. AR along with a prayer to restore the appeals back to the file of Ld. CIT(A) since the assessee has remained unrepresented therein and the impugned orders are ex-parte orders. The Ld. Sr. DR has pleaded for dismissal of the appeals. ITA No.1201/Chandi/2026 for AY 2011-12 arises out of an order of Ld. Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 07.11.2025 in the matter of an assessment framed by Ld. AO u/s 144 on 28.12.2018. ITA No.1194/Chandi/2026 for AY 2015-16 arises out of an order of Ld. Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 29.03.2023 in the matter of an assessment framed by Ld. AO u/s 144 on 15.12.2017. ITA No.1200/Chandi/2026 for AY 2015-16 arises out of an order of Ld. Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 07.11.2025 confirming penalty of Rs.34.77 Lacs as levied by Ld. AO u/s 271(1)(c) vide order dated 28.06.2018. 2. Upon perusal of condonation petition, it would appear all the relevant communications were sent at the email id of assessee’s earlier counsel and the assessee completely remained unaware of all these communications and notices. The non-filing of the appeals was solely on account of non-communication of impugned orders to the assessee. Keeping in mind the guiding principles laid down by Hon’ble Apex Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987; (2) TMI 61 SC) as well as keeping in mind the principles of

natural justice, we admit the appeals and accept the prayer of Ld. AR. The same would be subject to payment of cost of Rs.10,000/- 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. CIT(A) who would proceed for de novo adjudication of all the three appeals on merits. The assessee is directed to plead and prove its case forthwith. 3. All the appeal stands allowed for statistical purposes. Order pronounced on 20th July, 2026

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 20-07-2026 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