ASPEE SONS,HIMACHAL PRADESH vs. ITO WARD, PARWANOO, HIMACHAL PRADESH

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ITA 585/CHANDI/2026Status: DisposedITAT Chandigarh14 July 2026AY 2023-242 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee's appeal arose from an assessment order where the Assessing Officer made various disallowances. The CIT(A) confirmed the assessment without any representation from the assessee. The assessee is now seeking another opportunity to be heard by the lower authorities.

What were the issues?

Whether the assessee should be granted another opportunity of hearing before the lower authorities, given the confirmation of assessment without their representation.

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

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2023-24 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 26-02-2026 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s. 144B of the Act on 18-03-2025. In the assessment order, Ld. AO made various disallowances and determined assessee’s income at Rs.490.05

Lacs. The Ld. CIT(A) confirmed the assessment for want of any representation from the assessee. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR. The Ld. AR stated that the assessee is in a position to substantiate is claim. 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

ASSISTANT REGISTRAR ITAT CHANDIGARH

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