KIRAN BALA SHARMA,PANCHKULA vs. DCIT, CHANDIGARH

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ITA 1476/CHANDI/2026Status: DisposedITAT Chandigarh14 July 2026AY 2018-192 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering principles of natural justice, set aside the CIT(A)'s order and restored the matter for fresh adjudication. The assessee is directed to present its case effectively.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for lack of response, after the AO made an addition under Section 69. The assessee is now appealing this dismissal.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for want of reply, and whether the assessee deserves another opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 69,Section 147,Section 144

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

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of an order of learned Commissioner of Income Tax (Appeals), Delhi-43 [CIT(A)] dated 31-03-2026 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s. 144 of the Act on 24-05-2024. At the time of hearing, none appeared for assessee. The Ld. Sr. DR pleaded for

dismissal of the appeal. In the assessment order, Ld. AO made addition u/s 69 for Rs.48.78 Lacs. The Ld. CIT(A) dismissed the appeal of the assessee for want of any reply. Aggrieved, the assessee is in further appeal before us. 2. Keeping in mind the principles of natural justice, we 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- -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

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ITAT CHANDIGARH

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