What did the Tribunal hold?

The Tribunal set aside the impugned order and restored the appeal to the file of the CIT(A) for de novo adjudication. The assessee was directed to plead and prove its case.

The Assessing Officer made additions for cash deposits and expenses payable. The CIT(A) confirmed these additions as the assessee failed to provide substantial compliance. The assessee appealed to the ITAT.

What were the issues?

Whether the assessee was given a fair opportunity to present its case and substantiate its claims before the lower authorities.

K K Casting Rings, Ambala City vs ITO | s.143(3) | ITAT Chandigarh 2026

Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH PHYSICAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.262/CHANDI/2026 (िनधा�रण वष� / Assessment Year: 2017-18) K K Casting Rings ITO, Ward – 2 बनाम/ Vs. 1821/6, Kotwali Bazar, Ambala City Aaykar Bhawan, B C Bazar Haryana – 134003 Ambala Cantt, Haryana – 133001 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AANFK-3803-G (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 20-07-2026 घोषणाकीतारीख /Date of Pronouncement 20-07-2026 : आदेश / O R D E R 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017- 18 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 27.03.2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) of the Act on 28.12.2019. In the assessment order, Ld. AO made addition cash deposit for Rs.36,11,500/- besides addition of expenses payable for Rs.52,682/-. The Ld. CIT(A) confirmed the assessment for want of any substantial compliance from the assessee. Aggrieved, the assessee is in further appeal before Tribunal. At the time of hearing,

none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal. 2. Keeping in mind the principles of natural justice, I deem it fit to provide another opportunity to the assessee to substantiate its case before Ld. CIT(A). Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication with a direction to the assessee to plead and prove its case forthwith. 3. The appeal stand allowed for statistical purposes. Order pronounced on 20th July, 2026.

-Sd- (MANOJ KUMAR AGGARWAL) 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

K K CASTING RINGS,AMBALA CITY vs. ITO WARD 2 AMBALA, AMBALA

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