What did the Tribunal hold?

The Tribunal found that Form No.35 was likely filed and thus the appeal should not have been marked as defective. The impugned order was set aside, and the appeal was restored to the CIT(A) for fresh adjudication on merits.

The assessee's appeal before the CIT(A) was dismissed for being defective due to the alleged non-filing of Form No.35, grounds of appeal, and statement of facts. The assessee contended that Form No.35 was duly filed.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal as defective without proper verification of the filing of Form No.35 and other required documents.

Sartaj Gill, Ludhiana vs DCIT | s.143(1) | ITAT Chandigarh 2026

Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH HYBRID HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.1280/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2023-24) Shri Sartaj Gill DCIT, International Taxation H. No. 49-E, Sarabha Nagar बनाम/ Vs. Sector – 17, Chandigarh Ludhiana, Chandigarh �ायीलेखासं./जीआइआरसं./PAN/GIR No. AFZPG-5509-A (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Ravinder Krishan (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR (Virtual) सुनवाईकीतारीख/Date of Hearing : 14-07-2026 घोषणाकीतारीख /Date of Pronouncement 16-07-2026 : आदेश / O R D E R 1. Aforesaid appeal by assessee for Assessment Year (AY) 2023- 24 arises out of an order of learned Commissioner of Income Tax (Appeals), Delhi-43 [CIT(A)] dated 27.03.2026 in the matter of an intimation issued by CPC u/s 143(1) on 28.02.2024 making certain adjustments in the hands of the assessee. The Ld. CIT(A) dismissed the appeal on the ground of it being defective since the assessee did not file Form No.35, grounds of appeal and statement of facts. The Ld. AR stated that appeal was validly constituted since Form No.35 was duly filed by the assessee and the copy of the same was furnished to

Ld. CIT(A). The Ld, AR pleaded for remand back of the appeal for adjudication on merits which has been opposed by Ld. Sr. DR. 2. Apparently, the assessee has filed Form No.35 and therefore, the appeal could not be marked as defective. Nevertheless, I set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for de novo adjudication on merits with a direction to the assessee to plead and prove its case forthwith. 3. The appeal stand allowed for statistical purposes. Order pronounced on 16th July, 2026.

-Sd- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER AS Dated: 16/07/2026 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

SARTAJ GILL,LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CHANDIGARH , CHANDIGARH

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