KARAMJEET KAUR, YAMUNA NAGAR,YAMUNA NAGAR vs. INCOME TAX OFFICER WARD-3, YAMUNA NAGAR, YAMUNA NAGAR

PDF · subscribers
ITA 1420/CHANDI/2026Status: DisposedITAT Chandigarh16 July 2026AY 2012-20132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the principles of natural justice, granted the assessee another opportunity to present its case. The impugned order was set aside, and the appeal was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2012-13 arose from an assessment order where the AO made two additions to the assessee's income. The CIT(A) upheld these additions due to a lack of substantive representation from the assessee.

What were the issues?

Whether the assessee should be granted a fresh opportunity to plead and prove its case before the lower authorities, considering the principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 143(3),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.1420/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2012-13) Karamjit Kaur ITO, Ward – 3 बनाम/ D2, 365 Darwa, Fatehpur Jagaduri ITO Office, Near Red Cross Yamunanagar, Haryana – 135001 Sector – 17, Huda, Jagadhri Vs. Yamuna Nagar, Haryana – 135003 �ायीलेखासं./जीआइआरसं./PAN/GIR No. DZTPK-0747-K (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Sudhir Sehgal (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (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) 2012- 13 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals)-3, Mumbai [CIT(A)] dated 29.12.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s. 147 of the Act on 20.12.2019. The registry has noted the delay of 87 days which stand condoned. In the assessment order, Ld. AO made twin additions to determine assessee’s income at Rs.30.25 Lacs. The Ld. CIT(A) endorsed the action of Ld. AO for want of any substantive representation from the assessee. Aggrieved, the

assessee is in further appeal before Tribunal seeking another opportunity if hearing before lower authorities which has been opposed by Ld. Sr. DR. The Ld. AR stated that the assessee is in a position to substantiate its case. 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. 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 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

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →