CHARIT MATHUR,CHANDIGARH vs. ITO WARD 5(5), CHANDIGARH, CHANDIGARH

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ITA 1063/CHANDI/2026Status: DisposedITAT Chandigarh14 July 2026AY 2015-162 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal admitted the appeals, restoring them to the CIT(A) for de novo adjudication. The assessee was directed to plead and prove its case, with all issues kept open.

What were the facts?

The assessee filed appeals against quantum assessment and penalties for AY 2015-16. The assessee sought restoration of appeals to lower authorities due to ex-parte orders and a time-barred reopening notice.

What were the issues?

Whether the lower authorities' orders were ex-parte and if the reopening notice was time-barred, requiring de novo adjudication.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 271A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH

Heard together (3 matters)

ITA No.1063/CHANDI/2026
ITA No.1064/CHANDI/2026
ITA No.1065/CHANDI/2026

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH VIRTUAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.1063/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ ITA No.1064/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2015-16) & 3. आयकरअपीलसं./ ITA No.1065/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2015-16) Shri Charit Mathur ITO Ward 5(5) House No. 856 Aaykar Bhawan, Sector – 17 बनाम/ Vs. Shivalik House Building Society Chandigarh – 160017 Sector 49A Burail B.O. Chandigarh – 160047 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AGZPM-3723-F (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Parikshit Aggarwal (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 09-07-2026 घोषणाकीतारीख /Date of Pronouncement 14-07-2026 : आदेश / O R D E R 1. Aforesaid appeals by assessee for Assessment Year (AY) 2015- 16 assail quantum assessment as well as levy of consequential penalties u/s 271(1)(c) & 271A. The registry has noted delay of 83 days in the appeals, the condonation of which has been sought by Ld.

AR along with a plea that the matters may be restored back to lower authorities since the orders of lower authorities are ex-parte orders. The Ld. AR also pleaded that the reopening notice was time barred. The Ld. Sr. DR pleaded for dismissal of the appeals. 2. Keeping in mind the principles of natural justice and considering the background of the assessee, I admit the appeals and restore the appeals back to the file of Ld. CIT(A) for de novo adjudication with a direction to the assessee to plead and prove its cases. All the issues are kept open. 3. The appeals stand allowed for statistical purposes. Order pronounced on 14th July, 2026.

-Sd- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER AS Dated: 14/07/2026 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

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