INCOME TAX OFFICER, SIRHIND vs. AMIT ARORA, MANDI GOBINDGARH

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ITA 1302/CHANDI/2026Status: DisposedITAT Chandigarh14 July 2026AY 2023-242 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s direction for a fresh assessment was appropriate given the factual matrix. The appeal by the revenue was dismissed.

What were the facts?

The Assessing Officer made an addition of Rs. 98.85 Lacs for credit card expenses due to lack of substantiation from the assessee. The CIT(A) directed a fresh assessment after giving the assessee an opportunity to be heard.

What were the issues?

Whether the CIT(A) could remand the matter back to the AO for a fresh assessment when the original assessment was framed under Section 143(3).

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.1302/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2023-24) ITO Shri Amit Arora New Libra Kothi, Railway Road बनाम/ 220, Sector 4, Block – C Sirhind, Fatehgarh Sahib Shashtri Nagar, Mandi Gobindgarh Vs. Punjab - 140406 Punjab –147301 �ायीलेखासं./जीआइआरसं./PAN/GIR No. ANPPA1416-N (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : None ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 06-07-2026 घोषणाकीतारीख /Date of Pronouncement 14-07-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by revenue for Assessment Year (AY) 2023-24 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 22-04-2026 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s. 144B of the Act on 19-03-2025. In the assessment order, Ld. AO made addition of payment of credit card expenses for Rs.98.85 Lacs for want of any substantive representation from the assessee. The Ld. CIT(A),

considering assessee’s submissions, directed Ld. AO to frame fresh assessment after affording opportunity of hearing to the assessee. Aggrieved, the revenue is in further appeal before us with a plea that since assessment was framed u/s 143(3), the matter could not have been remanded back by Ld. CIT(A). 2. We are of the considered opinion that the impugned addition was made by Ld. AO for want of substantiation from the assessee. The Ld. CIT(A), finding substance in assessee’s explanations, directed Ld. AO to frame fresh assessment. Considering the factual matrix, the directions of Ld. CIT(A) was quite apt under the circumstances. By endorsing the same, we dismiss the appeal. 3. The appeal stand dismissed. Order pronounced on 14th July, 2026

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER 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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