SURESH KUMAR KAMBOJ, FATEHABAD,HARYANA vs. JAO THE INCOME TAX OFFICER WARD-1 FATEHABAD, HARYANA

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ITA 1133/CHANDI/2026Status: DisposedITAT Chandigarh14 July 2026AY 2022-20232 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, in the interest of natural justice, set aside the CIT(A)'s order and restored the appeal to the CIT(A)'s file for fresh consideration on merits. The assessee was directed to present its case.

What were the facts?

The assessee's appeal for AY 2022-23 was dismissed by the CIT(A) due to non-representation. The AO had made additions to the assessed income. The assessee is now appealing to the ITAT.

What were the issues?

Whether the assessee was denied a fair hearing by the lower appellate authority. The need to provide an opportunity for the assessee to plead its case.

Which sections of the Income-tax Act were involved?

Section 144,Section 144B

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 VIRTUAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.1133/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2022-23) Shri Suresh Kumar Kamboj ITO Ward – 1 Shop No. 22, Hisar Road, Bhuna बनाम/ Vs. Fatehabad, Haryana – 125111 Fatehabad, Haryana – 125111 �ायीलेखासं./जीआइआरसं./PAN/GIR No. ANEPK-9102-G (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Rohit Garg (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (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 appeal by assessee for Assessment Year (AY) 2022- 23 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 25.02.2026 in the matter of an assessment framed by Ld. AO u/s 144 r.w.s. 144B on 23.02.2024 wherein Ld. AO made twin additions to assess income at Rs.29.97 Lacs. The Ld. CIT(A) endorsed the assessment for want of any representation from the assessee. Aggrieved, the assessee is in further appeal before Tribunal. The only prayer of Ld. AR is another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR.

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 stand restored back to the file of Ld. CIT(A) for fresh consideration 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 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

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ITAT CHANDIGARH

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