MEENAKSHI SUD,CHANDIGARH vs. INCOME TAX OFFICER, WARD 2(1), CHANDIGARH

PDF · subscribers
ITA 1167/CHANDI/2026Status: DisposedITAT Chandigarh14 July 2026AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of natural justice, granted the assessee another opportunity for a hearing. The impugned order was set aside, and the matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2013-14 concerns a penalty of Rs. 2,24,260/-. The assessee remained unrepresented before the lower authorities, and the current appeal seeks another opportunity for a hearing.

What were the issues?

Whether the assessee should be granted another opportunity for a hearing before the CIT(A) to prove its case, given their prior absence.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

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.1167/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2013-14) Meenakshi Sud ITO, Ward – 2(1) बनाम/ Vs. H.NO. 73, Sector – 9A Aaykar Bhawan, Sector – 17 Chandigarh – 160009 Chandigarh – 160017 �ायीलेखासं./जीआइआरसं./PAN/GIR No. BGUPS-8186-E (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Ms. Ramneek Kaur (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) 2013- 14 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 12.03.2026 confirming penalty of Rs.2,24,260/- as levied by Ld. AO vide order dated 08-01-2022. The assessee has remained unrepresented before both the lower authorities. The only prayer of Ld. AR is another opportunity of hearing before Ld. CIT(A) which has been opposed by Ld. Sr. DR. 2. Keeping in mind the principles of natural justice, I deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the matter is restored back 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 stands allowed for statistical purpose. 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

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →