MAKHAN SINGH,MOHALI vs. ITO, MOHALI

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ITA 1313/CHANDI/2026Status: DisposedITAT Chandigarh16 July 2026AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer for a fresh assessment, citing principles of natural justice. The impugned order was set aside, and the matter was restored to the AO for de novo assessment.

What were the facts?

The assessee's appeal for AY 2011-12 arose from an ex-parte assessment order and confirmation by the CIT(A). The AO made an addition of Rs. 10.76 Lacs for cash deposits due to the assessee's lack of representation.

What were the issues?

Whether the ex-parte assessment orders, passed without proper representation from the assessee, should be set aside for a de novo assessment.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

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.1313/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2011-12) Shri Makhan Singh ITO Village Hoshiarpur, Tehsil – Kharar Ward 6(5), Mohali बनाम/ Vs. Mohali, Punjab – 140901 �ायीलेखासं./जीआइआरसं./PAN/GIR No. DHOPS-1205-R (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Vibhore Garg (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Dr Ranjit Kaur (Addl. CIT) - 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) 2011- 12 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals), Panaji [CIT(A)] dated 08.10.2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 r.w.s. 147 of the Act on 29.11.2018. The Ld. AR sought remand back of the matter on the ground that the orders of lower authorities are ex-parte orders. The Ld. Sr. DR opposed the same. The Ld. AR stated that the assessee is in a position to substantiate its case. In the assessment order, Ld. AO made addition

of cash deposit for Rs.10.76 Lacs for want of any representation from the assessee. The Ld. CIT(A) confirmed the assessment for the same very reasons. Aggrieved, the assessee is in further appeal before Tribunal. 2. Keeping in mind the principles of natural justice, I accept the prayer of Ld. AR. Accordingly, the impugned order is set aside and the appeal is restored to the file of Ld. AO 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 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

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ITAT CHANDIGARH

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